California Revenue and Taxation Code 4187 – As used in this chapter, “back taxes” means all payments required to …
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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.)
Terms Used In California Revenue and Taxation Code 4187
- taxes: includes all taxes and assessments and annual installments of assessments charged on the roll, except for the following:
California Revenue and Taxation Code 4186