§ 1138.74

Cal. Code Regs. tit. 2, § 1138.74

Partial Payment.

Effective May 29, 1996Register 96, No. 18Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13551, Revenue and Taxation Code.State of California

(a) If partial payment is made prior to the delinquent date, and there is no penalty imposed, such payment shall be applied to principal due.
(b) If a penalty is imposed it continues until the filing date and is not stopped by payment on the tax.

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13551, Revenue and Taxation Code.

History

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)