{"data":{"id":"us-ca/rtc-2704","jurisdiction":"us-ca","citation":"RTC § 2704","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 5. COLLECTION OF TAXES [2501. - 3205.]","CHAPTER 2.1. Collection in Equal Installments [2700. - 2708.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"4f4c86a0c46cda85e1b0fa73d780a5423bd7064db7a2dea1c9585a024369f7d5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2703","next":"us-ca/rtc-2705"},"notice":"GroundRules: Original legal text. Not legal advice."}