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.
Ca. Rev. and Tax. Code § 5762
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.
Ca. Rev. and Tax. Code § 5762