California Revenue and Taxation Code

§ 30321

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 30321Div. 2 · Part 13 · Ch. 5 · Art. 2

Statute text

View on leginfo.ca.gov

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 his assets.

…

Legislative history

Amended by Stats. 1980, Ch. 600, Sec. 53.