California Revenue and Taxation Code
§ 12636.5
RTC § 12636.5 Effective Jun 27, 2013Div. 2 · Part 7 · Ch. 5 · Art. 2
Statute text
View on leginfo.ca.gov(a)Every payment on an insurer’s or surplus line broker’s delinquent annual tax shall be applied as follows:
(1)First, to any interest due on the tax.
(2)Second, to any penalty imposed by this part.
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Legislative history
Repealed (in Sec. 105) and added by Stats. 2013, Ch. 33, Sec. 106. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.