ARTICLE 2. Interest

Article 2 added by Stats. 1982, Ch. 1535, Sec. 15.

§§ 13550–13552 · 3 sections

• § 13550 (a) The tax imposed by this part does not bear interest if it is paid prior to the date on which it otherwise becomes delinquent. However, if the tax is paid…
• § 13551 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…
• § 13552 All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.