Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Emergency Telephone Users Surcharge Law

CHAPTER 4. DETERMINATION OF SURCHARGE

Article 3. Deficiency Determinations

Section 41071

41071. Interest. 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 day specified pursuant to Section 41051 for which the amount or any portion thereof should have been returned until the date of payment.

History.—Stats. 1982, Ch. 5, First Extra Session, in effect May 27, 1982, substituted "adjusted . . . 19269" for "rate . . . thereof" before "from." Stats. 1984, Ch. 1020, operative July 1, 1985, added "modified" before "adjusted," deleted "annual" before "rate," added "per month, or fraction thereof," before "established" and substituted "Section 6591.5, . . . period" for "Section 19269 . . . month" before "for". Stats. 1985, Ch. 591, effective January 1, 1986, deleted "60th" after "from the", deleted "following" after "day", substituted "specified . . . 41051" for "the quarterly period" after "following".