§ 150-119. Assessment and claims in bankruptcy, etc., proceedings.

Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in a receivership proceeding before any court of this state or of the United States, the director of the department of finance may immediately make a determination from any available information or by estimate or otherwise of the amount of tax, penalty and interest the taxpayer is liable to pay and immediately assess such amount and by a writing to be retained as a part of his official records indicate that such assessment has been made. Such assessment may be made whenever a tax becomes due regardless of whether it is then payable or not. Claims for such assessments and additional interest and attorney's fees thereon shall be presented for adjudication in accordance with law to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of delays before assessment provided in sections 150-112 through 150-116 or the pendency of an appeal to the tax review committee or the courts for a redetermination. No petition for the redetermination of an assessment shall be filed with the tax review committee after an adjudication of bankruptcy or the appointment of a receiver unless the petition is accompanied by a certified copy of an order of the court before which the bankruptcy or receivership proceedings is pending authorizing the trustee or receiver to prosecute such appeal.

(Code 1956, § 62-32)