Section 60302 Of Article 2. Determination If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 6. >> Article 2.

. Each determination so made, 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 reporting period for which the amount or any portion thereof should have been returned until the date of payment.