§ 4187
44 words·~1 min read·
/ca/revenue-and-taxation-code/4187A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.