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Code · California · Revenue and Taxation Code

§ 13551

38 words·~1 min read·/ca/revenue-and-taxation-code/13551

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.
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