Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176]
( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) CHAPTER 4. Determination of Surcharge [41050 - 41099]
( Chapter 4 added by Stats. 1976, Ch. 443. ) ARTICLE 4. Determinations if No Return Made [41080 - 41084]
( Article 4 added by Stats. 1976, Ch. 443. ) 41082.
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.
(Amended by Stats. 1985, Ch. 591, Sec. 31.)