BlackletterCalifornia law

Revenue and Taxation Code § 5762

CHAPTER 4. Collection

Current as of September 28, 2026Rev. & Tax. Code, § 5762Official source ↗

Amended by Stats. 1972, Ch. 665.

The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the calendar year for which it is imposed.