§ 43-721 — Immediate assessment upon bankruptcy or receivership

Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or of any state, any deficiency, interest, additional amounts or additions to the tax provided for by law determined by the department in respect of a tax imposed by this title upon the taxpayer may be immediately assessed.