Section 1138.74 - Partial Payment(a) If partial payment is made prior to the delinquent date, and there is no penalty imposed, such payment shall be applied to principal due.(b) If a penalty is imposed it continues until the filing date and is not stopped by payment on the tax.Cal. Code Regs. Tit. 2, § 1138.74
1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18) Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13551, Revenue and Taxation Code.
1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)