California · Revenue and Taxation Code - RTC
RTC §4187: 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 th
What this law says, in plain English
Back taxes refers to delinquent tax payments owed in installments under law, excluding current taxes due.
Read the full statutory text
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.
Verify at the official source: California legislative text
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