§ 7658.5
38 words·~1 min read·
/ca/revenue-and-taxation-code/7658-5A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Every payment on a delinquent tax shall be applied as follows:
(a)First, to any interest due on the tax.
(b)Second, to any penalty imposed by this part.
(c)The balance, if any, to the tax itself.