{"data":{"id":"us-ca/rtc-19091","jurisdiction":"us-ca","citation":"RTC § 19091","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 4. Payments and Assessments [19001. - 19195.]","ARTICLE 5. Jeopardy Assessments [19081. - 19093.]"],"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":"aa45c8297634666d5580fc4480d11f65598808c4f5819addb22033168c5938da","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19090","next":"us-ca/rtc-19092"},"notice":"GroundRules: Original legal text. Not legal advice."}