California Statutes
§ 2705. — 2705. (Amended by Stats. 1991, Ch. 532, Sec. 13.)
California § 2705.
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 § 2705. (2705. (Amended by Stats. 1991, Ch. 532, Sec. 13.)) 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 § 2705. (2026).
Text
The second half of taxes on the secured roll, if unpaid, is delinquent at 5 p.m., or the close of business, whichever is later, on April 10, and thereafter a delinquent penalty of 10 percent attaches to it.
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Legislative History
Amended by Stats. 1991, Ch. 532, Sec. 13.
Nearby Sections
2
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