Section 40083 Of Article 4. Determinations If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 4. >> Article 4.
40083
. 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
date of payment.