Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13551 — Interest
Cal. Rev. & Tax. Code § 13551
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2004-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 13551 — Interest is in force in the current edition of the Code, and nothing recorded condemns it.
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.