Section 19117 Of Article 6. Interest From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 6.
19117
. (a) The Franchise Tax Board shall include with each notice
to an individual taxpayer which includes an amount of interest
required to be paid by the taxpayer under this part information with
respect to the section under which interest is imposed and a
description of how the interest is computed. Upon the request of the
taxpayer, the Franchise Tax Board shall also provide a computation of
the interest.
(b) This section shall apply to any notice issued after December
31, 2001.