Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Hazardous Substances Tax Law
CHAPTER 3. DETERMINATIONS
Article 1. Returns and Payments
43156. Interest. (a) All taxes or prepayments not paid on the date when due and payable shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from and after that date until paid.
(b) This section shall become operative July 1, 1991.
History.—Added by Stats. 1991, Ch. 1123, in effective October 14, 1991. Stats 2000, Ch. 923 (AB 2894), effective January 1, 2001, repealed section.