California Statutes
§ 124. — 124. (Amended by Stats. 1984, Ch. 988, Sec. 1.1.)
California § 124.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 1.PART 1. GENERAL PROVISIONS
Ch. 1.CHAPTER 1. Construction
This text of California § 124. (124. (Amended by Stats. 1984, Ch. 988, Sec. 1.1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 124. (2026).
Text
“Current taxes” means taxes which are a lien on property, but which are not included in “amount of defaulted taxes” except that, between a lien date and the time in the same calendar year when property is declared to be tax-defaulted, the taxes becoming a lien on this lien date in such calendar year are not yet “current taxes.”
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Legislative History
Amended by Stats. 1984, Ch. 988, Sec. 1.1. Effective September 11, 1984.
Nearby Sections
15
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Bluebook (online)
California § 124., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/124..