§ 4302 Owner Payment Deadline Penalty

Water Code·California

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Key Takeaways

•You must pay your share by December 10th every year.
•If you pay late, you have to pay an extra 10% as a penalty.
•The extra 10% is added to what you already owe.

Example

You own a small shop and owe $1,000 in taxes for the year.

If you don’t pay by December 10th, you’ll owe $1,100 instead—$1,000 plus a $100 penalty.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 4302 Owner Payment Deadline Penalty

Each such owner shall, on or before the 10th day of December of the year in which the apportionment was made, pay to the department the amount apportioned to such owner. Unless payment is made on or before said date, payment shall become delinquent and 10 percent thereof shall be added thereto as a penalty for delinquency. (Repealed and added by Stats. 1961, Ch. 360.)

Last verified: January 23, 2026

Key Terms

owner apportioned amount delinquent 10 percent penalty

References

Official text at leginfo.legislature.ca.gov
California Legislature. Water Code. Section 4302.

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Key Takeaways

Example

Key Terms

Related Statutes

References