Revenue and Taxation Code § 4502
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“Assigned penalties” means, with respect to any taxes and assessments assigned pursuant to a tax certificate, any and all penalties related thereto which are or may be payable pursuant to Sections 2617, 2618, 2704, 2705, 2759, 2760, 2761, 2762, and 4103.
(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)