California Revenue and Taxation Code 2704 – All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the …
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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.)