{"data":{"id":"us-ca/rtc-12495","jurisdiction":"us-ca","citation":"RTC § 12495","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 4. Assessment and Effect of Tax [12301. - 12495.]","ARTICLE 4. Effect of Tax [12491. - 12495.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"446ff3698360a6c7d752d4653f03c8c77ca050b98f072d72a42979b6ceb7186e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12494","next":"us-ca/rtc-12601"},"notice":"GroundRules: Original legal text. Not legal advice."}