ARTICLE 2.5. Discharge of State Entity from Duty to Collect

Article 2.5 heading added by Stats. 2016, Ch. 31, Sec. 95.

§§ 12433–12439 · 8 sections

• § 12433 Any state agency or employee required to collect any state taxes, licenses, fees, or money owing to the state for any reason that is due and payable may be…
• § 12434 The application for a discharge under this article shall be filed with the Controller and include the following: (a) A statement of the nature and amount of…
• § 12435 The Controller shall audit the applications. The Controller shall discharge the applicant from further accountability for collection and authorize the…
• § 12436 The Controller may discharge from accountability a state agency for accounts that do not exceed the amount specified in subdivision (e) of Section 12435 and…
• § 12437 (a) Except as provided in subdivision (b), a discharge granted pursuant to this article to a state agency or employee does not release any person from the…
• § 12438 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…
• § 12438.1 Notwithstanding any other provision of this article, the Controller may discharge the Department of Water Resources from accountability for collection of the…
• § 12439 (a) The Controller may investigate, inquire, and, if necessary, conduct hearings concerning property in the possession of the Treasurer which has escheated to…