Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.
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.
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