California Revenue and Taxation Code Section 4187

CA Rev & Tax Code § 4187 (2017)  

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.

(Enacted by Stats. 1939, Ch. 154.)

Last modified: October 25, 2018