Section 16760.

Cal. Revenue and Taxation Code - RTC § 16760.
in effect
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If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is paid at the same rate per annum as provided in Section 6621(a)(2) of the Internal Revenue Code, compounded daily.

References

referencesCal. Revenue and Taxation Code - RTC § 6621.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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