Cal. Rev. & Tax. Code § 18009

Current through the 2023 Legislative Session.

Section 18009 - Interest

Interest shall be assessed, collected and paid in the same manner as the tax at the adjusted annual rate established pursuant to Section 19521 from the date the credit was allowed under this part to the date of payment.

Ca. Rev. and Tax. Code § 18009

Amended by Stats. 1993, Ch. 31, Sec. 16. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.