Cal. RTC § 19114

This is the official text of Cal. RTC § 19114, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.

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Official statutory text

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.

Status: in_force · Read it on the official government site

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