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.
Cal. Rev. & Tax. Code § 16761
Interest and Penalties
Added by Stats. 1977, Ch. 1079.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.