Rev. & Tax. Code, § 13221 · Part 7.5. NONADMITTED INSURANCE TAX
Rev. & Tax. Code, § 13221
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
In the event that a person subject to tax is delinquent in the payment of any amount due under this part, and that person also has an amount imposed and due and payable under Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001), any amounts collected by the Franchise Tax Board shall be applied first to the payment of those taxes, additions to tax, penalties, interest, fees, or other amounts imposed and due and payable under Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001).
Notes and commentary — not statutory text
History
Amended by Stats. 1994, Ch. 146, Sec. 201. Effective January 1, 1995.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13221.
- Text hash
- sha256 a8af2d07850ba59a369966ace348e9123a70763714fb2b4e491c91564eb1b41f
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10PERSONAL INCOME TAXPrinted as Part 10 (commencing with Section 17001)
- Rev. & Tax. Code, div. 2, pt. 10.2ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWSPrinted as Part 10.2 (commencing with Section 18401)
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.