California Revenue and Taxation Code

§ 4187

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 4187Div. 1 · Part 7 · Ch. 3 · Art. 1

Statute text

View on leginfo.ca.gov

As used in this chapter, “back taxes” means all payments required to be made under any provision of law allowing payment of delinquent taxes in installments, except payments of current taxes due on the property and the penalties and costs on the current taxes.

Legislative history

Enacted by Stats. 1939, Ch. 154.