Section 9130 Of Article 2. Contributions And Appropriations From California Streets And Highways Code >> Division 11. >> Chapter 3. >> Article 2.

. When any appropriation or contribution is made by authorizing the cancellation of taxes, all interest and penalties on the taxes appropriated or contributed shall be canceled at the same time the taxes are canceled and shall not be deemed a part of the appropriation or contribution and no part of the taxes so canceled and no penalties or interest thereon shall ever be collected.