{"data":{"id":"us-ca/rtc-16760","jurisdiction":"us-ca","citation":"RTC § 16760","heading":"","body":"If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is paid at the same rate per annum as provided in Section 6621(a)(2) of the Internal Revenue Code, compounded daily.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","CHAPTER 3. Payment of Tax [16750. - 16761.]","ARTICLE 2. Interest and Penalties [16760. - 16761.]"],"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":"d27bed143be779989ba963d8886f10f86a9adfa7ec4af34b03e731567b6dc601","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16753","next":"us-ca/rtc-16761"},"notice":"GroundRules: Original legal text. Not legal advice."}