Cal. RTC § 12495
This is the official text of Cal. RTC § 12495, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory 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.
Status: in_force · Read it on the official government site
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