Revenue and Taxation Code section 7706

All jeopardy determinations including those made under Section 7704, 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 close of the monthly period for which the amount or any portion thereof should have been returned until the date of payment.

Source: Section 7706, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7706. (accessed Jun. 2, 2025).

7698
7699
7700
7700.5
7701
7702
7703
7704
7705
7706
7707

Last Updated

May 12, 2025

§ 7706’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7706

Original Source: Section 7706, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7706. (last accessed May 12, 2025).