Revenue and Taxation Code section 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 the property and the penalties and costs on the current taxes.

Source: Section 4187, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=4187. (updated Jan. 1, 1939; accessed Dec. 8, 2025).

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Dec. 8, 2025

§ 4187's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_4187

Original Source: Section 4187, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=4187. (last accessed May 12, 2025).