California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 6.5 - Rules and Regulations Relating to California Estate Tax
Article 5.5 - Interest
Section 1138.74 - Partial Payment
Universal Citation: 2 CA Code of Regs 1138.74
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) If partial payment is made prior to the delinquent date, and there is no penalty imposed, such payment shall be applied to principal due.
(b) If a penalty is imposed it continues until the filing date and is not stopped by payment on the tax.
1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)
Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13551, Revenue and Taxation Code.
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