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Cal. Revenue and Taxation Code § 13551

Cal. Revenue and Taxation Code § 13551

California · California Revenue and Taxation Code · Status: effective · Effective 2004-01-01

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Cal. Revenue and Taxation Code § 13551, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920241
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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.