California Revenue and Taxation Code

§ 43446

RTC § 43446 Effective Sep 25, 1981Div. 2 · Part 22 · Ch. 4 · Art. 5

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 his or her assets.

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Legislative history

Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.