Cal. Rev. & Tax. Code § 2705

Current through the 2023 Legislative Session.

Section 2705 - Delinquent penalty on unpaid second half of taxes

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.

Ca. Rev. and Tax. Code § 2705

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