{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13551","citation":"Rev. & Tax. Code, § 13551","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 5. Payment of Tax [13530. - 13557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-5"},{"name":"ARTICLE 2. Interest [13550. - 13552.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-5/article-2"}],"history":"Added by Stats. 2003, Ch. 221, Sec. 1.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/interest-13551","source":"California Legislative Information bulk export (pubinfo)"}