California Revenue and Taxation Code CHAPTER 1 - General Definitions

• Section 4501.
  The definitions in this chapter shall govern the construction of this part.(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
• Section 4502.
  “Assigned penalties” means, with respect to any taxes and assessments assigned pursuant to a tax certificate, any and all penalties related thereto which are or...
• Section 4503.
  “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...
• Section 4504.
  “Secured roll property” means property that remains on the secured roll after taxes thereon have been declared in default.(Added by Stats. 1995, Ch. 189, Sec....
• Section 4505.
  “Tax certificate” means the intangible property right created upon a sale by the tax collector pursuant to Chapter 3 (commencing with Section 4521) of the...

Last modified: October 22, 2018