California Revenue and Taxation Code

§ 5762

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 5762Div. 1 · Part 12 · Ch. 4

The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the calendar year for which it is imposed.

Legislative history

Amended by Stats. 1972, Ch. 665.