California Revenue and Taxation Code Section 2705

CA Rev & Tax Code § 2705 (2017)  

The second half of taxes on the secured roll, if unpaid, is delinquent at 5 p.m., or the close of business, whichever is later, on April 10, and thereafter a delinquent penalty of 10 percent attaches to it.

(Amended by Stats. 1991, Ch. 532, Sec. 13.)

Last modified: October 25, 2018