BlackletterCalifornia law

Revenue and Taxation Code § 2705

CHAPTER 2.1. Collection in Equal Installments

Current as of September 28, 2026Rev. & Tax. Code, § 2705Official source ↗

Amended by Stats. 1991, Ch. 532, Sec. 13.

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.