{"data":{"id":"us-ca/gov-12438","jurisdiction":"us-ca","citation":"GOV § 12438","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f978c0427859a7ca34289c6dc7b2724c277efed10dc9184486897e76cf7e2851","source_id":"us-ca","stale":false,"prev":"us-ca/gov-12437","next":"us-ca/gov-12438.1"},"notice":"GroundRules: Original legal text. Not legal advice."}