Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 16761 — Interest and Penalties
Cal. Rev. & Tax. Code § 16761
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- 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, and then, if there is any balance, to the tax itself.
Citator
Cal. Rev. & Tax. Code § 16761 — Interest and Penalties 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, and then, if there is any balance, to the tax itself.