California Statutes
§ 13221. — 13221. (Amended by Stats. 1994, Ch. 146, Sec. 201.)
California § 13221.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.5.PART 7.5. NONADMITTED INSURANCE TAX
This text of California § 13221. (13221. (Amended by Stats. 1994, Ch. 146, Sec. 201.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 13221. (2026).
Text
In the event that a person subject to tax is delinquent in the payment of any amount due under this part, and that person also has an amount imposed and due and payable under Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001), any amounts collected by the Franchise Tax Board shall be applied first to the payment of those taxes, additions to tax, penalties, interest, fees, or other amounts imposed and due and payable under Part 10 (commencing with Section 17001), Part 10.2 (commencing
with Section 18401), or Part 11 (commencing with Section 23001).
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Legislative History
Amended by Stats. 1994, Ch. 146, Sec. 201. Effective January 1, 1995.
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Bluebook (online)
California § 13221., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13221..