GroundRules
RTC § 16761
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]
- CHAPTER 3. Payment of Tax [16750. - 16761.]
- ARTICLE 2. Interest and Penalties [16760. - 16761.]
Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, and then, if there is any balance, to the tax itself.
Collected 2026-09-14T05:56:33Z. Source file · JSON