Cal. Rev. & Tax. Code § 4503
Current through the 2023 Legislative Session.
"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.
Ca. Rev. and Tax. Code § 4503