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California Revenue and Taxation Code

§ 2605

RTC § 2605 Effective Jan 1, 1998Div. 1 · Part 5 · Ch. 2
The following taxes on the secured roll are due and payable November 1:
(a)All taxes on personal property.
(b)Half the taxes on real property, and if the amount is not evenly divisible by two, the odd cent is also due and payable unless the roll shows the odd cent as part of the second installment.

Legislative history

Amended by Stats. 1997, Ch. 546, Sec. 4. Effective January 1, 1998.

Source: California Revenue and Taxation Code § 2605 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.