Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12495 — Effect of Tax
Cal. Rev. & Tax. Code § 12495
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2006-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 12495 — Effect of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.