{"data":{"id":"us-ca/rtc-13552","jurisdiction":"us-ca","citation":"RTC § 13552","heading":"","body":"All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","CHAPTER 5. Payment of Tax [13530. - 13557.]","ARTICLE 2. Interest [13550. - 13552.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"28b4d150d1122fc1e9cf080155565bfad8e6d383973195d1760fe42f05b70c8a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13551","next":"us-ca/rtc-13555"},"notice":"GroundRules: Original legal text. Not legal advice."}