California · Revenue and Taxation Code - RTC
RTC §2617: All taxes due November 1, if unpaid, are delinquent at 5 p.
What this law says, in plain English
Taxes are due November 1st and become delinquent at 5 p.m. if unpaid by that deadline.
Read the full statutory text
All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on December 10, and thereafter a delinquent penalty of 10 percent attaches to them.
Verify at the official source: California legislative text
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