Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751]
( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) CHAPTER 3. Determinations [46151 - 46357]
( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ARTICLE 3. Determinations If No Return Made [46251 - 46255]
( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. ) 46253.
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 date the amount of the fee, or any portion thereof, became due and payable until the date of payment.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)