Revenue and Taxation Code section 4503

“Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.52, 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762, as applicable.

Source: Section 4503, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=4503. (updated Jul. 24, 1995; accessed Sep. 1, 2025).

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Verified:
Sep. 1, 2025

§ 4503's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_4503

Original Source: Section 4503, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=4503. (last accessed May 12, 2025).