Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Rules For Tax Appeals
Chapter 2. Sales and Use Tax, Timber Yield Tax, and Special Taxes and Fees
ARTICLE 2A. PETITIONING NOTICES OF DETERMINATION AND NOTICES OF DEFICIENCY ASSESSMENT
Rule 5213
5213. Accrual of Interest.
The filing of a petition for redetermination does not stop the accrual of interest.
Note: Authority cited: Government Code section 15606, Government; Revenue and Taxation Code sections 7051, 8251, 9251, 13170, 30451, 32451, 38701, 40171, 41128, 43501, 45851, 46601, 50152, 55301, 60601.
Reference: Revenue and Taxation Code sections 6482, 6513, 7674, 7661, 8777, 8803, 12632, 30171, 30202, 30223, 32271, 32291, 38412, 38423, 40072, 40083, 41071, 41082, 43201, 45201, 46201, 46253, 50113, 55061, 60302, 60314.
History: 1. New section adopted 9-12-2007; effective 2-6-2008.