California Legal Codes and Statutes

§ 12438

Added by renumbering Section 13943.2 by Stats. 2016, Ch. 31, Sec. 115. (SB 836) Effective June 27, 2016.

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.

Cite this section

Cal. Gov. Code § 12438 (2026)
https://ca.codecond.com/codes/gov/title-2-government-of-the-state-of-california/division-3-executive-department/part-2-constitutional-officers/chapter-5-controller/article-2-5-discharge-of-state-entity-from-duty-to-collect/section-12438

Other sections in Article 2.5 - Discharge of State Entity from Duty to Collect

§ 12433§ 12434§ 12435§ 12436§ 12437§ 12438§ 12438.1§ 12439

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 15, 2026.