Section 4503 Of Chapter 1. General Definitions From California Revenue And Taxation Code >> Division 1. >> Part 7.5. >> Chapter 1.

. "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.