California Statutes
§ 5763. — 5763. (Amended by Stats. 1972, Ch. 665.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 12. PART 12. TAXATION OF RACEHORSES·Ch. 4. CHAPTER 4. Collection
A delinquent penalty of 6 percent shall attach at 5 p.m. on the day any tax imposed by this part becomes delinquent. An additional penalty of 1 percent shall attach to the tax on the first day of the first calendar month commencing after the tax becomes delinquent and on the first day of each calendar month thereafter, until the delinquent tax and penalties have been paid in full.
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California § 5763. (5763. (Amended by Stats. 1972, Ch. 665.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1972, Ch. 665.