Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2618 — Collection Generally
Cal. Rev. & Tax. Code § 2618
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The second half of taxes on real property, 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.
Citator
Cal. Rev. & Tax. Code § 2618 — Collection Generally is in force in the current edition of the Code, and nothing recorded condemns it.
The second half of taxes on real property, 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.