California Revenue and Taxation Code

§ 12495

RTC § 12495 Effective Jan 1, 2006Div. 2 · Part 7 · Ch. 4 · Art. 4

Statute text

No court shall make and enter a final discharge in bankruptcy or decree of dissolution, nor shall any county clerk or the Secretary of State file a discharge, decree, or any other document by which the term of existence of a corporation or surplus line broker’s business is reduced, or a surplus line broker’s assets are transferred to a new owner until all taxes, interest, penalties, and costs are paid and discharged.

Legislative history

Amended by Stats. 2005, Ch. 231, Sec. 5. Effective January 1, 2006.