GroundRules
RTC § 38412
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 18.5. TIMBER YIELD TAX [38101. - 38908.]
- CHAPTER 5. Determinations [38401. - 38455.]
- ARTICLE 2. Deficiency Determinations [38411. - 38419.]
The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment.
Collected 2026-09-14T05:56:33Z. Source file · JSON