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Cal. Rev. & Tax. Code § 7658.5 | Midpage
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§ 7658.5
Cal. Rev. & Tax. Code § 7658.5
7658.5
Effective Jan 1, 2001
Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.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.