California Statutes
§ 38412. — 38412. (Amended by Stats. 2021, Ch. 432, Sec. 33.)
California § 38412.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 18.5.PART 18.5. TIMBER YIELD TAX
Ch. 5.CHAPTER 5. Determinations
Art. 2.ARTICLE 2. Deficiency Determinations
This text of California § 38412. (38412. (Amended by Stats. 2021, Ch. 432, Sec. 33.)) 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 § 38412. (2026).
Text
The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment.
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Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 33. (SB 824) Effective January 1, 2022.
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Bluebook (online)
California § 38412., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/38412..