Cal. Rev. & Tax. Code § 2704

Current through the 2023 Legislative Session.

Section 2704 - Delinquent penalty on unpaid taxes due November 1

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.

Ca. Rev. and Tax. Code § 2704

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