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DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 2. Collection Generally 2601-2636

§ 2617

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Amended by Stats. 1991, Ch. 532, Sec. 9.)

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California Revenue and Taxation Code

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