California Revenue and Taxation Code

§ 2704

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

RTC § 2704Div. 1 · Part 5 · Ch. 2.1

Statute text

View on leginfo.ca.gov

All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on December 10, and thereafter a delinquent penalty of 10 percent attaches to them.

Legislative history

Amended by Stats. 1991, Ch. 532, Sec. 12.