California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 4503
Official textleginfo.legislature.ca.govlast amended
“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.
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