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California · Through 2026-09-13

RTC § 41082

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]
  4. CHAPTER 4. Determination of Surcharge [41050. - 41099.]
  5. ARTICLE 4. Determinations if No Return Made [41080. - 41084.]

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 day specified pursuant to Section 41051 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

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