Section 46253 Of Article 3. Determinations If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 24. >> Chapter 3. >> 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 date the amount of the fee, or any portion thereof, became due and payable until the date of payment.