California · Revenue and Taxation Code - RTC
RTC §4503: “Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.
What this law says, in plain English
A delinquency date is when a penalty attaches to unpaid taxes under Section 75.
Read the full statutory text
“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.
Verify at the official source: California legislative text
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