GroundRules
RTC § 13551
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
- CHAPTER 5. Payment of Tax [13530. - 13557.]
- ARTICLE 2. Interest [13550. - 13552.]
Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, secondly, to any penalty imposed by this part, and then, if there is any balance, to the tax itself.
Collected 2026-09-14T05:56:33Z. Source file · JSON