Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2705 — Collection in Equal Installments
Cal. Rev. & Tax. Code § 2705
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 2705 — Collection in Equal Installments is in force in the current edition of the Code, and nothing recorded condemns it.
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.