California Revenue and Taxation Code

§ 2623

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 2623Div. 1 · Part 5 · Ch. 2

Prior to February 1st, the auditor shall:

(a)Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.

(b)Foot the penalties.

…

Legislative history

Amended by Stats. 1953, Ch. 799.