Section 7658.5.
Cal. Revenue and Taxation Code - RTC § 7658.5.
in effectEvery payment on a delinquent tax shall be applied as follows:
(a)
First, to any interest due on the tax.
(b)
Second, to any penalty imposed by this part.
(c)
The balance, if any, to the tax itself.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026