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Business Taxes Law Guide—Revision 2024
Energy Resources Surcharge Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law
Chapter 4. Determination of Surcharge
Article 6. Interest and Penalties
Section 40101.1
40101.1. Penalty interest rate. [Repealed by Stats. 1985, Ch. 20, effective July 1, 1985.]