Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2701 — Collection in Equal Installments

Cal. Rev. & Tax. Code § 2701

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Half the taxes on real and personal property on the secured roll are due November 1st, and if the amount is not evenly divisible by two, the odd cent is also due unless the roll shows the odd cent as part of the second installment.

Citator

Cal. Rev. & Tax. Code § 2701 — Collection in Equal Installments is in force in the current edition of the Code, and nothing recorded condemns it.

Half the taxes on real and personal property on the secured roll are due November 1st, and if the amount is not evenly divisible by two, the odd cent is also due unless the roll shows the odd cent as part of the second installment.