Rev. & Tax. Code, § 13552 · Article 2. Interest

Rev. & Tax. Code, § 13552

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.

Notes and commentary — not statutory text

History

Added by Stats. 2003, Ch. 221, Sec. 2. Effective January 1, 2004.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=13552.
Text hash: sha256 28b4d150d1122fc1e9cf080155565bfad8e6d383973195d1760fe42f05b70c8a
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.