Revenue and Taxation Code section 8803

The amount of the determination, exclusive of penalties, 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 calendar month following the reporting period for which the amount, or any portion thereof, should have been reported until the date of payment.

Source: Section 8803, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=8803. (updated Jan. 1, 1996; accessed Jul. 21, 2025).

8801
8802
8803
8804
8805

Up to date

Verified:
Jul. 21, 2025

§ 8803's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_8803

Original Source: Section 8803, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=8803. (last accessed May 12, 2025).