California Revenue and Taxation Code

§ 16761

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

RTC § 16761Div. 2 · Part 9.5 · Ch. 3 · 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, and then, if there is any balance, to the tax itself.

Legislative history

Added by Stats. 1977, Ch. 1079.