Rev. & Tax. Code, § 41071 · Article 3. Deficiency Determinations

Rev. & Tax. Code, § 41071

Verbatim from the official edition

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

The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the day specified pursuant to Section 41051 for which the amount or any portion thereof should have been returned until the date of payment.

Notes and commentary — not statutory text

History

Amended by Stats. 1985, Ch. 591, Sec. 28.

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=41071.
Text hash: sha256 02c273e21c274cb39444f54b0ddad27702d941cc70727f41e5e0a5e42514e64f
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Revenue and Taxation Code

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