California Revenue and Taxation Code

§ 2705

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

RTC § 2705Div. 1 · Part 5 · Ch. 2.1

Statute text

View on leginfo.ca.gov

The second half of taxes on the secured roll, if unpaid, is delinquent at 5 p.m., or the close of business, whichever is later, on April 10, and thereafter a delinquent penalty of 10 percent attaches to it.

Legislative history

Amended by Stats. 1991, Ch. 532, Sec. 13.