Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Motor Vehicle Fuel Tax Law

CHAPTER 5. DETERMINATIONS AND PAYMENTS.1

Article 3. Determination If No Return Made

Section 7674

7674. Deficiency determination interest. All deficiency determinations, 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.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.