Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2019
Motor Vehicle Fuel Tax Law
CHAPTER 5. DETERMINATIONS AND PAYMENTS.1
Article 1. Returns, Reports, and Payments
7658.5. Application of payment to delinquent tax liabilities. Every 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.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.