California Statutes
§ 16761. — 16761. (Added by Stats. 1977, Ch. 1079.)
California·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
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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California § 16761. (16761. (Added by Stats. 1977, Ch. 1079.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1977, Ch. 1079.