§ 2617
34 words·~1 min read·
/ca/revenue-and-taxation-code/2617A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.