Section 2704 Of Chapter 2.1. Collection In Equal Installments From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 2.1.

. 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.