California Legal Codes and Statutes

§ 16761

Added by Stats. 1977, Ch. 1079.

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.

Cite this section

Cal. Rev. & Tax. Code § 16761 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-9-5-generation-skipping-transfer-tax/chapter-3-payment-of-tax/article-2-interest-and-penalties/section-16761

Other sections in Article 2 - Interest and Penalties

§ 16760§ 16761

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