Government Code § 12438

ARTICLE 2.5. Discharge of State Entity from Duty to Collect

Current as of September 28, 2026Gov. Code, § 12438Official source ↗

Added by renumbering Section 13943.2 by Stats. 2016, Ch. 31, Sec. 115. (SB 836) Effective June 27, 2016.

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.