{"data":{"id":"us-ca/rtc-5762","jurisdiction":"us-ca","citation":"RTC § 5762","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 12. TAXATION OF RACEHORSES [5701. - 5790.]","CHAPTER 4. Collection [5761. - 5768.]"],"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":"e517b69475ac070dc438357b70cf5772005e8c1e534c5f212b3e11323419210a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5761","next":"us-ca/rtc-5763"},"notice":"GroundRules: Original legal text. Not legal advice."}