California Codes > Revenue and Taxation Code > Division 1 > Part 7 > Chapter 3 > Article 1 – General Provisions
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| § 4186 | As used in this chapter, “taxes” includes all taxes and assessments … |
| § 4187 | As used in this chapter, “back taxes” means all payments required to … |
Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 7 > Chapter 3 > Article 1 - General Provisions
- Contract: A legal written agreement that becomes binding when signed.
- Conviction: A judgement of guilt against a criminal defendant.
- person: includes a corporation as well as a natural person. See California Penal Code 7
- property: includes both real and personal property. See California Penal Code 7
- spouse: includes "registered domestic partner" as required by §. See California Penal Code 7
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
- taxes: includes all taxes and assessments and annual installments of assessments charged on the roll, except for the following:
California Revenue and Taxation Code 4186