Laws, Regulations and Annotations


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.1

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.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.