California Revenue and Taxation Code Section 2617

CA Rev & Tax Code § 2617 (2017)  

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.)

Last modified: October 25, 2018