{"data":{"id":"us-ca/rtc-16761","jurisdiction":"us-ca","citation":"RTC § 16761","heading":"","body":"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.","path":["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.]"],"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":"c571a2b18eceedec8b5b9c38f23105f192265aed32f05cf01ac8f0865cdd8a5f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16760","next":"us-ca/rtc-16800"},"notice":"GroundRules: Original legal text. Not legal advice."}