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.­ (updated Jan. 1, 2001; accessed Oct. 20, 2025).

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Verified:
Oct. 20, 2025

§ 7706's source at ca​.gov