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.
Cal. Rev. & Tax. Code § 7658.5
Returns, Reports, and Payments
Repealed and added by Stats. 2000, Ch. 1053, Sec. 12
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.