The tax imposed by this part is delinquent at the expiration of nine months from the date on which it becomes due and payable, if not paid within that time.
Cal. Rev. & Tax. Code § 13532
Generally
Added by Stats. 1982, Ch. 1535, Sec. 15.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.