Section 4503.

Cal. Revenue and Taxation Code - RTC § 4503.
in effect
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“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.

References

referencesCal. Revenue and Taxation Code - RTC § 75.52.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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