California Revenue and Taxation Code

§ 7658.5

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

RTC § 7658.5 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 5 · Art. 1

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.

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Legislative history

Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.