Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 1.: DIVISION 1. PROPERTY TAXATION/Part 5.: PART 5. COLLECTION OF TAXES/Ch. 2.1.: CHAPTER 2.1. Collection in Equal Installments/§ 2701.
California Statutes

§ 2701. — 2701. (Amended by Stats. 1949, Ch. 246.)

California § 2701.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 5.PART 5. COLLECTION OF TAXES
Ch. 2.1.CHAPTER 2.1. Collection in Equal Installments

This text of California § 2701. (2701. (Amended by Stats. 1949, Ch. 246.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 2701. (2026).

Text

Half the taxes on real and personal property on the secured roll are due November 1st, and if the amount is not evenly divisible by two, the odd cent is also due unless the roll shows the odd cent as part of the second installment.

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Legislative History

Amended by Stats. 1949, Ch. 246.
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California § 2701., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/2701..