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.