Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 8.: PART 8. PROHIBITION OF GIFT AND DEATH TAXES/Ch. 5.: CHAPTER 5. Payment of Tax/Art. 2.: ARTICLE 2. Interest/§ 13551.
California Statutes

§ 13551. — 13551. (Added by Stats. 2003, Ch. 221, Sec. 1.)

California § 13551.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 8.PART 8. PROHIBITION OF GIFT AND DEATH TAXES
Ch. 5.CHAPTER 5. Payment of Tax
Art. 2.ARTICLE 2. Interest

This text of California § 13551. (13551. (Added by Stats. 2003, Ch. 221, Sec. 1.)) 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 § 13551. (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Added by Stats. 2003, Ch. 221, Sec. 1. Effective January 1, 2004.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 13551., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13551..