§ 4503
28 words·~1 min read·
/ca/revenue-and-taxation-code/4503A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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.