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Cal. Revenue and Taxation Code § 16761

Cal. Revenue and Taxation Code § 16761

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 16761, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920367
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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.