Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 9.5.: PART 9.5. GENERATION SKIPPING TRANSFER TAX/Ch. 3.: CHAPTER 3. Payment of Tax/Art. 2.: ARTICLE 2. Interest and Penalties/§ 16761.
California Statutes

§ 16761. — 16761. (Added by Stats. 1977, Ch. 1079.)

California § 16761.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 9.5.PART 9.5. GENERATION SKIPPING TRANSFER TAX
Ch. 3.CHAPTER 3. Payment of Tax
Art. 2.ARTICLE 2. Interest and Penalties

This text of California § 16761. (16761. (Added by Stats. 1977, Ch. 1079.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 16761. (2026).

Text

Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, and then, if there is any balance, to the tax itself.

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Legislative History

Added by Stats. 1977, Ch. 1079.
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California § 16761., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/16761..