Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7658.5 — Returns, Reports, and Payments
Cal. Rev. & Tax. Code § 7658.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Every payment on a delinquent tax shall be applied as follows:
Citator
Cal. Rev. & Tax. Code § 7658.5 — Returns, Reports, and Payments is in force in the current edition of the Code, and nothing recorded condemns it.
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.