Legal Definitions - delinquent tax

A delinquent tax is a type of tax that has not been paid by the due date. Taxes are monetary charges imposed by the government on persons, entities, transactions, or property to yield public revenue. This includes duties, imposts, and excises. Although a tax is often thought of as being pecuniary in nature, it is not necessarily payable in money.

• Property tax that is not paid by the due date becomes a delinquent tax.
• Income tax that is not paid by the deadline is considered a delinquent tax.
• A business that fails to pay its sales tax on time will owe delinquent taxes.

These examples illustrate how a tax becomes delinquent when it is not paid by the due date. Failure to pay taxes on time can result in penalties, interest, and legal action by the government.