Revenue and Taxation Code section 6592.5

Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the “modified adjusted rate per month, or fraction thereof” established pursuant to subdivision (b) of Section 6591.5, from the date on which the prepayment would have been due until the date of payment.

Source: Section 6592.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6592.­5.­ (updated Jan. 1, 1994; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 6592.5's source at ca​.gov