Section 38423 Of Article 3. Determinations If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 5. >> Article 3.

. The amount of the determination, exclusive of penalties, shall bear interest at the adjusted annual rate established pursuant to Section 19521 from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment.