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.
Cal. Rev. & Tax. Code § 2617
Collection Generally
Applied in 2 court decisions — leading case County of Orange Federal Deposit Insurance Corporation v. County of Orange (2001)
Most recently applied in In Re Collier (December 2008)
Amended by Stats. 1991, Ch. 532, Sec. 9.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.