California Revenue and Taxation Code

§ 19253

RTC § 19253 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 5 · Art. 4

Statute text

The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases:

(a)Whenever the person is insolvent.

(b)Whenever the person makes a voluntary assignment of assets.

…

Legislative history

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