Rev. & Tax. Code, § 2617 · Chapter 2. Collection Generally
Rev. & Tax. Code, § 2617
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 1991, Ch. 532, Sec. 9.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2617.
- Text hash
- sha256 4f4c86a0c46cda85e1b0fa73d780a5423bd7064db7a2dea1c9585a024369f7d5
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 6 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 2617. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 423.7Printed as Section 2617 or 2704
- Rev. & Tax. Code, § 2700Printed as Sections 2605, 2606, 2607, 2617, 2618, 2621, and 2624
- Rev. & Tax. Code, § 4502Printed as Sections 2617, 2618, 2704, 2705, 2759, 2760, 2761, 2762, and 4103
- Rev. & Tax. Code, § 4503Printed as Section 75.52, 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762
- Rev. & Tax. Code, § 4522Printed as Section 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762
- Rev. & Tax. Code, § 4706Printed as Section 2617 of this code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.