419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 19089 Section 19089
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(a) Every trustee in a case under Title 11 of the United States Code, receiver, assignee for the benefit of creditors or like fiduciary shall give notice of qualification as such to the Franchise Tax Board in the manner and at the time that may be required by regulations of the F…
Rev. & Tax. Code § 19090 Section 19090
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(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…
Rev. & Tax. Code § 19091 Section 19091
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Upon notice and demand from the Franchise Tax Board after termination of the receivership proceeding, the taxpayer shall pay any portion of the claim allowed in the proceeding which is unpaid. The unpaid amount may be collected in the manner provided in this part for the collecti…
Rev. & Tax. Code § 19092 Section 19092
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The Franchise Tax Board may prescribe rules and regulations necessary to properly carry out this article. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)