Section 7661 Of Article 3. Determination If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 5. >> Article 3.

. All determinations 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 after the close of the monthly period for which the amount or any portion thereof should have been returned until the date of payment.