What does the term 'delinquent' mean in tax collection?

The term 'delinquent' in tax collection specifically refers to late payments. When taxes are not paid by their due date, they are considered delinquent, meaning that the taxpayer has failed to fulfill their obligation to pay on time. This status often results in penalties and interest being accrued on the unpaid amount, which can lead to further collection actions by the tax authority if the situation is not rectified.

In the context of tax collection, it's important to differentiate 'delinquent' from other statuses. For instance, paying on time signifies compliance, while pending appeals indicates that a taxpayer is disputing a tax determination and therefore is not applicable to the definition of delinquency. Lastly, being exempt from taxes entirely removes any obligation to pay, which also does not relate to a delinquent status. Thus, 'delinquent' directly correlates with the failure to make timely payments.