{"data":{"id":"us-ca/rtc-4503","jurisdiction":"us-ca","citation":"RTC § 4503","heading":"","body":"“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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 7.5. TAX CERTIFICATES [4501. - 4531.]","CHAPTER 1. General Definitions [4501. - 4505.]"],"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":"116f38456a1aea6aae3b20c2cd4256c5f7d82e8e3bced6ed97ce306b589c6c63","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-4502","next":"us-ca/rtc-4504"},"notice":"GroundRules: Original legal text. Not legal advice."}