Cal. Rev. & Tax. Code § 7658.5

Current through the 2023 Legislative Session.

Section 7658.5 - Application of payment on delinquent tax

Every payment on a delinquent tax shall be applied as follows:

(a) First, to any interest due on the tax.

(b) Second, to any penalty imposed by this part.

(c) The balance, if any, to the tax itself.

Ca. Rev. and Tax. Code § 7658.5

Added by Stats 2000 ch 1053 (AB 2114), s 12, eff. 1/1/2001.