{"data":{"id":"us-ca/rtc-7658.5","jurisdiction":"us-ca","citation":"RTC § 7658.5","heading":"","body":"Every payment on a delinquent tax shall be applied as follows:\n(a) First, to any interest due on the tax.\n(b) Second, to any penalty imposed by this part.\n(c) The balance, if any, to the tax itself.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 5. Determinations and Payments [7651. - 7732.]","ARTICLE 1. Returns, Reports, and Payments [7651. - 7658.5.]"],"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":"51d9a7d6859111cd0f82ca4d271b249ee1e53981423dea2344c7735fe73098af","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7658.1","next":"us-ca/rtc-7659"},"notice":"GroundRules: Original legal text. Not legal advice."}