{"data":{"id":"us-ca/rtc-19114","jurisdiction":"us-ca","citation":"RTC § 19114","heading":"","body":"Interest prescribed under this article on any tax may be assessed and collected at any time during the period within which the tax to which the interest relates may be collected.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 4. Payments and Assessments [19001. - 19195.]","ARTICLE 6. Interest [19101. - 19120.]"],"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":"074759ef174d3fd7918a39e55dae0e661c4dcd00593de23251f7819e37289021","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19113","next":"us-ca/rtc-19116"},"notice":"GroundRules: Original legal text. Not legal advice."}