Section 7706 Of Article 5. Jeopardy Determinations And Weekly Payments From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 5. >> Article 5.

. All jeopardy determinations including those made under Section 7704, exclusive of penalty, 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 close of the monthly period for which the amount or any portion thereof should have been returned until the date of payment.