California Revenue and Taxation Code ARTICLE 2 - Interest

• Section 13550.
  (a) The tax imposed by this part does not bear interest if it is paid prior to the date on which it otherwise becomes delinquent. However,...
• Section 13551.
  Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, secondly, to any penalty imposed by...
• Section 13552.
  All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.(Added by Stats. 2003, Ch. 221, Sec....

Last modified: October 22, 2018