Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 12. Taxation of Racehorses

CHAPTER 4. Collection

Section 5762

5762. Delinquency date. 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.

History.—Stats. 1972, p. 1229, in effect August 10, 1972, added "at 5 p.m." between "delinquent" and "on" and substituted "calendar" for "tax" in the first sentence.