{"data":{"id":"us-ca/rtc-13551","jurisdiction":"us-ca","citation":"RTC § 13551","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"ce69d25d9146504d8a8a6054ce94bf3da5ae69f4583895b6f96295cc6c14503b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13550","next":"us-ca/rtc-13552"},"notice":"GroundRules: Original legal text. Not legal advice."}