California Revenue and Taxation Code

§ 13551

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 13551 Effective Jan 1, 2004Div. 2 · Part 8 · Ch. 5 · Art. 2

Statute text

View on leginfo.ca.gov

Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, secondly, to any penalty imposed by this part, and then, if there is any balance, to the tax itself.

Legislative history

Added by Stats. 2003, Ch. 221, Sec. 1. Effective January 1, 2004.