California Revenue and Taxation Code

§ 2922

RTC § 2922 Effective Jan 1, 1995Div. 1 · Part 5 · Ch. 4 · Art. 1

Statute text

(a)Taxes on the unsecured roll as of July 31, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on August 31 and thereafter subject to a delinquent penalty of 10 percent.

(b)Taxes added to the unsecured roll after July 31, if unpaid are delinquent and subject to a penalty of 10 percent at 5 p.m., or the close of business, whichever is later, on the last day of the month succeeding the month of enrollment.

(c)Taxes transferred to the unsecured roll pursuant to any provision of law and already subject to penalties also transferred, shall be subject only to the additional penalties and costs prescribed in subdivisions (d) and (e), which shall attach beginning July 1 and on the first day of each month thereafter.

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Legislative history

Amended by Stats. 1994, Ch. 705, Sec. 24. Effective January 1, 1995.