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Business Taxes Law Guide—Revision 2024
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 5. Determinations and Payments.
Article 1. Returns, Reports, and Payments
Section 7658.5
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.