California Revenue & Taxation Code Cal. Rev. & Tax. Code § 13551 Official textleginfo.legislature.ca.govlast amended Jan 01, 2004SharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous13550Next ›13552 Nearby sections (25 sections)13510135161351713518135191352013530135311353213533135341355013551135521355513556135571356013561135621356313601136101361513616Full table of contents →