California Statutes
§ 19114. — 19114. (Added by Stats. 1993, Ch. 31, Sec. 26.)
California § 19114.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.2.PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
Ch. 4.CHAPTER 4. Payments and Assessments
Art. 6.ARTICLE 6. Interest
This text of California § 19114. (19114. (Added by Stats. 1993, Ch. 31, Sec. 26.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 19114. (2026).
Text
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.
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Related
In Re Vignola
377 B.R. 271 (N.D. California, 2007)
Legislative History
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
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California § 19114., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19114..