Section 8803.

Cal. Revenue and Taxation Code - RTC § 8803.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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, or any portion thereof, should have been reported until the date of payment.

References

referencesCal. Revenue and Taxation Code - RTC § 6591.5.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements

Cal. Revenue and Taxation Code - RTC § 8803. — Section 8803 | Revenue and Taxation Code - RTC | Corpus