California Statutes
§ 2705.5. — 2705.5. (Amended by Stats. 1994, Ch. 705, Sec. 21.)
California § 2705.5.
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 § 2705.5. (2705.5. (Amended by Stats. 1994, Ch. 705, Sec. 21.)) 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 § 2705.5. (2026).
Text
If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is at 5 p.m., or the close of business, whichever is later, on the next business day. If the board of supervisors, by adoption of an ordinance or resolution, closes the county’s offices for business prior to the time of delinquency on the “next business day” or for that whole day, that day shall be considered a legal holiday for purposes of this section.
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Legislative History
Amended by Stats. 1994, Ch. 705, Sec. 21. Effective January 1, 1995.
Nearby Sections
2
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Bluebook (online)
California § 2705.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/2705.5..