{"code":"GOV","codeName":"Government Code","section":"12438","citation":"Gov. Code, § 12438","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","url":"https://blackletter.si/government-code/title-2"},{"name":"DIVISION 3. EXECUTIVE DEPARTMENT [11000. - 15990.3.]","url":"https://blackletter.si/government-code/title-2/division-3"},{"name":"PART 2. CONSTITUTIONAL OFFICERS [12001. - 12790.]","url":"https://blackletter.si/government-code/title-2/division-3/part-2"},{"name":"CHAPTER 5. Controller [12402. - 12482.]","url":"https://blackletter.si/government-code/title-2/division-3/part-2/chapter-5"},{"name":"ARTICLE 2.5. Discharge of State Entity from Duty to Collect [12433. - 12439.]","url":"https://blackletter.si/government-code/title-2/division-3/part-2/chapter-5/article-2.5"}],"history":"Added by renumbering Section 13943.2 by Stats. 2016, Ch. 31, Sec. 115.   (SB 836)   Effective June 27, 2016.","effective":"2016-06-27","html":"<p>A state agency is not required to collect taxes, licenses, fees, or money owing to the state for any reason if the amount to be collected is five hundred dollars ($500) or less. Nothing contained in this section shall be construed as releasing any person from the payment of any money due the state.</p>","text":"A state agency is not required to collect taxes, licenses, fees, or money owing to the state for any reason if the amount to be collected is five hundred dollars ($500) or less. Nothing contained in this section shall be construed as releasing any person from the payment of any money due the state.","otherVersions":[],"url":"https://blackletter.si/government-code/discharge-of-state-entity-from-duty-to-collect-12438","source":"California Legislative Information bulk export (pubinfo)"}