What distinguishes current taxes from delinquent taxes?

• A. Current taxes are billed for the current year and due on the due date; delinquent taxes are taxes that remain unpaid after the due date.
• B. Current taxes are taxes collected last year; delinquent taxes are taxes for future years.
• C. Current taxes are taxes collected by the state; delinquent taxes are taxes for municipalities.
• D. Current taxes are taxes paid online; delinquent taxes are paid by mail.

Answer: (A)

Current taxes refer to the taxes that are billed for the current year and must be paid by the specified due date. Delinquent taxes are those that remain unpaid after that due date. This timing difference is what creates the distinction: current taxes are timely obligations, while delinquent taxes are late and enter the collection process with potential penalties or actions.

The other options miss the point because they either mix up the time period (past-year vs future-year) or misstate who collects them, or confuse payment methods with the status of the tax.