{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2704","citation":"Rev. & Tax. Code, § 2704","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 5. COLLECTION OF TAXES [2501. - 3205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5"},{"name":"CHAPTER 2.1. Collection in Equal Installments [2700. - 2708.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-2.1"}],"history":"Amended by Stats. 1991, Ch. 532, Sec. 12.","effective":null,"html":"<p>All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on December 10, and thereafter a delinquent penalty of 10 percent attaches to them.</p>","text":"All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on December 10, and thereafter a delinquent penalty of 10 percent attaches to them.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-in-equal-installments-2704","source":"California Legislative Information bulk export (pubinfo)"}