Gov. Code, § 12438 · Article 2.5. Discharge of State Entity from Duty to Collect

Gov. Code, § 12438

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Added by renumbering Section 13943.2 by Stats. 2016, Ch. 31, Sec. 115. (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&sectionNum=12438.
Text hash: sha256 f978c0427859a7ca34289c6dc7b2724c277efed10dc9184486897e76cf7e2851
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

Cited by 3 provisions

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Government Code

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