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Cal. Rev. & Tax. Code § 2705

Collection in Equal Installments

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

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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.