The following excerpt is from In re Frost, 111 BR 306 (Bankr. C.D. Cal. 1990):
The court further noted that "the legislative intent of section 2191.4 is clear and explicit, leaving no latitude for judicial construction or arguments relative to general principles of tax law in situations not expressly covered by the statute." Curtis v. County of Kern, 37 Cal.App.3d at 707, 113 Cal.Rptr. 41.
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