Section 8777 Of Article 2. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 4. >> Article 2.

. 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 last day of the calendar month following the reporting period for which the amount of the tax, or any portion thereof, should have been reported until the date of payment.