California § 12495. 12495. (Amended by Stats. 2005, Ch. 231, Sec. 5.)

California Statutes

§ 12495. — 12495. (Amended by Stats. 2005, Ch. 231, Sec. 5.)

California § 12495.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 7.PART 7. INSURANCE TAXATION

Ch. 4.CHAPTER 4. Assessment and Effect of Tax

Art. 4.ARTICLE 4. Effect of Tax

This text of California § 12495. (12495. (Amended by Stats. 2005, Ch. 231, Sec. 5.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 12495. (2026).

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.

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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.

Legislative History

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

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Bluebook (online)

California § 12495., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12495..