Cal. Rev. & Tax. Code § 19091

Current through the 2023 Legislative Session.

Section 19091 - Termination of receivership proceeding; payment

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 collection of delinquent taxes at any time within six years after termination of the proceeding.

Ca. Rev. and Tax. Code § 19091

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