Section 12495 Of Article 4. Effect Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 4. >> Article 4.

. No court shall make and enter a final discharge in bankruptcy or decree of dissolution, nor shall any county clerk or the Secretary of State file a discharge, decree, or any other document by which the term of existence of a corporation or surplus line broker's business is reduced, or a surplus line broker's assets are transferred to a new owner until all taxes, interest, penalties, and costs are paid and discharged.