Section 41071 Of Article 3. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 20. >> 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 day specified pursuant to Section 41051 for which the amount or any portion thereof should have been returned until the date of payment.