Code Section

Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911]

  ( Division 1 enacted by Stats. 1939, Ch. 154. )
  

PART 5. COLLECTION OF TAXES [2501 - 3205]

  ( Part 5 enacted by Stats. 1939, Ch. 154. )
  

CHAPTER 2.1. Collection in Equal Installments [2700 - 2708]
  ( Chapter 2.1 added by Stats. 1945, Ch. 976. )

  
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.

(Amended by Stats. 1991, Ch. 532, Sec. 12.)