Section 4187.

Cal. Revenue and Taxation Code - RTC § 4187.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements

Cal. Revenue and Taxation Code - RTC § 4187. — Section 4187 | Revenue and Taxation Code - RTC | Corpus