{"data":{"id":"us-ca/rtc-2705","jurisdiction":"us-ca","citation":"RTC § 2705","heading":"","body":"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.","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":"bf8a89d48c057fb878afa07d047142b8018694f0733ababbb889c470767fda07","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2704","next":"us-ca/rtc-2705.5"},"notice":"GroundRules: Original legal text. Not legal advice."}