{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2189.1","citation":"Rev. & Tax. Code, § 2189.1","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 4. LEVY OF TAX [2151. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4"},{"name":"CHAPTER 2. Effect of Tax [2186. - 2196.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-2"}],"history":"Added by Stats. 1986, Ch. 1420, Sec. 9.","effective":null,"html":"<p>Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any of those taxes, including penalties and cost charge, which remain unpaid after June 30, shall be transferred to the unsecured roll or abstract and shall become subject to additional penalties as provided in Section <a href=\"/rtc/2922\">2922</a>.</p>","text":"Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any of those taxes, including penalties and cost charge, which remain unpaid after June 30, shall be transferred to the unsecured roll or abstract and shall become subject to additional penalties as provided in Section 2922.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/effect-of-tax-2189-1","source":"California Legislative Information bulk export (pubinfo)"}