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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 4 > Section 30223

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 4. Determinations

Article 3. Determinations If No Report or Return Made

Section 30223

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30223. 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 date the amount, or any portion thereof, should have been reported until the date of payment.

History—Stats. 1967, p. 2521, operative August 1, 1967, substituted "date" for "fifteenth day after the close of the month for which." Stats. 1975, Ch. 661, operative to interest accruing on or after January 1, 1976, substituted "1 percent" for "one-half of 1 percent." Stats. 1982, Ch. 5, First Extra Session, in effect May 27, 1982, substituted "adjusted … 19269" for "rate … thereof" before "from." Stats. 1984, Ch. 1020, effective January 1, 1985, operative July 1, 1985, substituted "modified … thereof" for "adjusted annual rate" before "established," substituted "Section 6591.5" for "Section 19269."