Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2617 — Collection Generally
Cal. Rev. & Tax. Code § 2617
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 2617 — Collection Generally is in force in the current edition of the Code, and nothing recorded condemns it.
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.