Revenue and Taxation Code section 2617

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.

Source: Section 2617, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2617. (updated Jan. 1, 1991; accessed Nov. 3, 2025).

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Verified:
Nov. 3, 2025

§ 2617's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_2617

Original Source: Section 2617, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2617. (last accessed May 12, 2025).