43-723. Claim for tax in case of bankruptcy or receivership
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 bankruptcy or receivership proceeding is pending despite the pendency of proceedings for reassessment of the deficiency pursuant to a protest or an appeal to the department or an appeal to the superior court. No appeal from the action of the department to a superior court may be filed after the adjudication of bankruptcy or the appointment of a receiver.
Section: Previous 43-618 43-620 43-621 43-622 43-645 43-721 43-722 43-723 43-724 43-901 43-902 43-903 43-904 43-905 43-921 NextLast modified: October 13, 2016