Cal. RTC § 2623
This is the official text of Cal. RTC § 2623, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Prior to February 1st, the auditor shall:
(a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.
(b) Foot the penalties.
(c) Charge the tax collector with the total penalties due on the secured roll.
(d) Deliver the secured roll to the tax collector.
(a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.
(b) Foot the penalties.
(c) Charge the tax collector with the total penalties due on the secured roll.
(d) Deliver the secured roll to the tax collector.
Status: in_force · Read it on the official government site
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