§ 6592.5. — 6592.5. (Added by Stats. 1993, Ch. 1109, Sec. 6.)

California § 6592.5.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 1.: PART 1. SALES AND USE TAXES
• Ch. 5.: CHAPTER 5. Determinations
• Art. 6.: ARTICLE 6. Interest and Penalties

Text

Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the “modified adjusted rate per month, or fraction thereof” established pursuant to subdivision (b) of Section 6591.5, from the date on which the prepayment would have been due until the date of payment.

Legislative History

Added by Stats. 1993, Ch. 1109, Sec. 6. Effective January 1, 1994.