Section 40072 Of Article 3. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 4. >> Article 3.

. 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 month following the quarterly period for which the amount or any portion thereof should have been returned until the day of payment.