GroundRules
RTC § 12636.5
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 7. INSURANCE TAXATION [12001. - 13170.]
- CHAPTER 5. Payment and Collection [12601. - 12691.]
- ARTICLE 2. Interest and Penalties [12631. - 12637.]
(a) Every payment on an insurer’s or surplus line broker’s delinquent annual tax shall be applied as follows:
(1) First, to any interest due on the tax.
(2) Second, to any penalty imposed by this part.
(3) The balance, if any, to the tax itself.
(b) This section shall become operative on July 1, 2013.
Collected 2026-09-14T05:56:33Z. Source file · JSON