Rev. & Tax. Code, § 8803 · Article 3. Determinations if No Return Made
Rev. & Tax. Code, § 8803
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 last day of the calendar month following the reporting period for which the amount, or any portion thereof, should have been reported until the date of payment.
Notes and commentary — not statutory text
History
Amended by Stats. 1995, Ch. 555, Sec. 28. Effective January 1, 1996.
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§ionNum=8803.
- Text hash
- sha256 64ee6bc54820a5ca39bc6d509a6a9d3a957deebdc3010302936b5eae3d124fff
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- 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
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