Revenue and Taxation Code § 13551

ARTICLE 2. Interest

Current as of September 28, 2026Rev. & Tax. Code, § 13551Official source ↗

Added by Stats. 2003, Ch. 221, Sec. 1. Effective January 1, 2004.

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.