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DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 4. Assessment and Effect of Tax 12301-12495›ARTICLE 4. Effect of Tax 12491-12495

§ 12495

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

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

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California Revenue and Taxation Code

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