Gov. Code, § 12437 · Article 2.5. Discharge of State Entity from Duty to Collect
Gov. Code, § 12437
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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 payment of any tax, license, fee, or other money that is due and owing to the state.
(b) A discharge granted pursuant to this article to the Franchise Tax Board shall release a person from a liability for the payment of any tax, fee, or other liability deemed uncollectible that is due and owing to the state and extinguish that liability, if at least one of the following conditions is met:
(1) The liability is for an amount less than five hundred dollars ($500).
(2) The liable person has been deceased for more than four years and there is no active probate with respect to that person.
(3) The Franchise Tax Board has determined that the liable person has a permanent financial hardship.
(4) The liability has been unpaid for more than 30 years.
Notes and commentary — not statutory text
History
Added by renumbering Section 13943.1 by Stats. 2016, Ch. 31, Sec. 114. (SB 836) Effective June 27, 2016.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12437.
- Text hash
- sha256 ed863395063323abf0bf072de8f9a0606f41659fd6ecc09892ab886739deed8a
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.