GroundRules
GOV § 12437
Where this section sits in the code
- Government Code - GOV
- TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]
- DIVISION 3. EXECUTIVE DEPARTMENT [11000. - 15990.3.]
- PART 2. CONSTITUTIONAL OFFICERS [12001. - 12790.]
- CHAPTER 5. Controller [12402. - 12482.]
- ARTICLE 2.5. Discharge of State Entity from Duty to Collect [12433. - 12439.]
(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.
Collected 2026-09-14T05:56:33Z. Source file · JSON