§ 19090
75 words·~1 min read·
/ca/revenue-and-taxation-code/19090A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the receivership proceeding (or case under Title 11 of the United States Code) is pending, despite the pendency of an appeal to the board.
(b)In the case of a receivership proceeding, no appeal shall be filed with the board after the appointment of the receiver.