Rev. & Tax. Code, § 2705 · Chapter 2.1. Collection in Equal Installments

Rev. & Tax. Code, § 2705

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Amended by Stats. 1991, Ch. 532, Sec. 13.

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&sectionNum=2705.
Text hash: sha256 bf8a89d48c057fb878afa07d047142b8018694f0733ababbb889c470767fda07
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 3 provisions

Provisions in this library whose text cites Rev. & Tax. Code, § 2705. Each shows the citation as that text prints it.

Revenue and Taxation 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.