Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 5762 — Collection

Cal. Rev. & Tax. Code § 5762

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

The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the calendar year for which it is imposed.

Citator

Cal. Rev. & Tax. Code § 5762 — Collection is in force in the current edition of the Code, and nothing recorded condemns it.

The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the calendar year for which it is imposed.