California Revenue and Taxation Code
§ 6756
RTC § 6756Div. 2 · Part 1 · Ch. 6 · Art. 4
Statute text
View on leginfo.ca.govThe 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.
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Legislative history
Amended by Stats. 1980, Ch. 600, Sec. 16.