{"data":{"id":"us-ca/rtc-7674","jurisdiction":"us-ca","citation":"RTC § 7674","heading":"","body":"All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the close of the monthly period for which the amount or any portion thereof should have been returned until the date of payment.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 5. Determinations and Payments [7651. - 7732.]","ARTICLE 4. Deficiency Determinations [7670. - 7676.]"],"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":"b97d89a79318c0397d099d111aa5c6f90456e38139ba3162a953d960a4b955db","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7673","next":"us-ca/rtc-7675"},"notice":"GroundRules: Original legal text. Not legal advice."}