{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7658.5","citation":"Rev. & Tax. Code, § 7658.5","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 5. Determinations and Payments [7651. - 7732.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-5"},{"name":"ARTICLE 1. Returns, Reports, and Payments [7651. - 7658.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-5/article-1"}],"history":"Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.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.","effective":"2001-01-01","html":"<p>Every payment on a delinquent tax shall be applied as follows:</p><p>(a) First, to any interest due on the tax.</p><p>(b) Second, to any penalty imposed by this part.</p><p>(c) The balance, if any, to the tax itself.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-reports-and-payments-7658-5","source":"California Legislative Information bulk export (pubinfo)"}