Revenue and Taxation Code § 12307
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(a) Any insurer that is granted an extension shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from April 1 until the date of payment.
(b) This section shall become operative on July 1, 2013.
(Repealed (in Sec. 45) and added by Stats. 2013, Ch. 33, Sec. 46. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)