California Revenue and Taxation Code

§ 75.52

RTC § 75.52 Effective Jan 1, 2008Div. 1 · Part 0.5 · Ch. 3.5 · Art. 6

Statute text

(a)Taxes on the supplemental bill are due on the date mailed and shall become delinquent as follows:

(1)If the bill is mailed within the months of July through October, the first installment shall become delinquent at 5 p.m. on December 10 of the same year. The second installment shall become delinquent at 5 p.m. on April 10 of the next year.

(2)If the bill is mailed within the months of November through June, the first installment shall become delinquent at 5 p.m. on the last day of the month following the month in which the bill is mailed. The second installment shall become delinquent at 5 p.m. on the last day of the fourth calendar month following the date the first installment is delinquent.

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Legislative history

Amended by Stats. 2007, Ch. 340, Sec. 2. Effective January 1, 2008.