{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4503","citation":"Rev. & Tax. Code, § 4503","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 7.5. TAX CERTIFICATES [4501. - 4531.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7.5"},{"name":"CHAPTER 1. General Definitions [4501. - 4505.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7.5/chapter-1"}],"history":"Added by Stats. 1995, Ch. 189, Sec. 7.   Effective July 24, 1995.","effective":"1995-07-24","html":"<p>“Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Section <a href=\"/rtc/75.52\">75.52</a>, <a href=\"/rtc/2617\">2617</a>, <a href=\"/rtc/2618\">2618</a>, <a href=\"/rtc/2704\">2704</a>, <a href=\"/rtc/2705\">2705</a>, 2759, 2760, 2761, or 2762, as applicable.</p>","text":"“Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.52, 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762, as applicable.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-definitions-4503","source":"California Legislative Information bulk export (pubinfo)"}