§ 2704

California Revenue and Taxation Code · 2026-10 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. 12.)

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California Revenue and Taxation Code

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