2005 California Revenue and Taxation Code Sections 23561 Article 2. Cessation of Activities

23561.  No decree of dissolution shall be made and entered by any
court, nor shall the county clerk of any county or the Secretary of
State file any such decree, or file any other document by which the
term of existence of any taxpayer shall be reduced or terminated, nor
shall the Secretary of State file any certificate of the surrender
by a foreign corporation of its right to do intrastate business in
this State until the tax, penalties, and interest due under this
chapter shall have been paid or are secured by bond, deposit, or
otherwise.