§ 12495
72 words·~1 min read·
/ca/revenue-and-taxation-code/12495A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.