Revenue and Taxation Code section 60339

All jeopardy determinations including those made under Section 60337, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the reporting period for which the amount or any portion thereof should have been returned until the date of payment.

Source: Section 60339, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60339.­ (updated Sep. 28, 1994; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 60339's source at ca​.gov