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Rev. & Tax. Code, § 4503 · Chapter 1. General Definitions

Rev. & Tax. Code, § 4503

Verbatim from the official edition

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

“Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.52, 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762, as applicable.

Notes and commentary — not statutory text

History

Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.

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=4503.
Text hash
sha256 116f38456a1aea6aae3b20c2cd4256c5f7d82e8e3bced6ed97ce306b589c6c63
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

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