BlackletterCalifornia law

Revenue and Taxation Code § 7658.5

ARTICLE 1. Returns, Reports, and Payments

Current as of September 28, 2026Rev. & Tax. Code, § 7658.5Official source ↗

Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

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.