California Revenue and Taxation Code

§ 19090

RTC § 19090 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 4 · Art. 5

Statute text

(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.

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.