Current as of September 28, 2026Rev. & Tax. Code, § 4503Official source ↗
Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.
“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.