California Government Code

§ 12437

GOV § 12437 Effective Jun 27, 2016Div. 3 · Title 2 · Part 2 · Ch. 5 · Art. 2.5

Statute text

(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).

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Legislative history

Added by renumbering Section 13943.1 by Stats. 2016, Ch. 31, Sec. 114. (SB 836) Effective June 27, 2016.