Revenue and Taxation Code section 2704

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 2704, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2704. (updated Jan. 1, 1991; accessed Jun. 25, 2025).

2700
2700.1
2701
2702
2703
2704
2705
2705.5
2706
2707
2708

Up to date

Verified:
Jun. 25, 2025

§ 2704's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_2704

Original Source: Section 2704, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2704. (last accessed May 12, 2025).