California Statutes

§ 13221. — 13221. (Amended by Stats. 1994, Ch. 146, Sec. 201.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 7.5. PART 7.5. NONADMITTED INSURANCE TAX
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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California § 13221. (13221. (Amended by Stats. 1994, Ch. 146, Sec. 201.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Stats. 1994, Ch. 146, Sec. 201. Effective January 1, 1995.
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