Revenue and Taxation Code § 19114
‹ § 19113§ 19116 ›Open in browserleginfo ↗19114.
Interest prescribed under this article on any tax may be assessed and collected at any time during the period within which the tax to which the interest relates may be collected.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)