Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 4187 — General Provisions
Cal. Rev. & Tax. Code § 4187
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 4187 — General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.
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.