Revenue and Taxation Code § 16761
ARTICLE 2. Interest and Penalties
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.
ARTICLE 2. Interest and Penalties
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.