Home/California/Statutes/Code GOV: Government Code - GOV/Div.: 3./Title 2.: DIVISION 3. EXECUTIVE DEPARTMENT/Part 2.: PART 2. CONSTITUTIONAL OFFICERS/Ch. 5.: CHAPTER 5. Controller/Art. 2.5.: ARTICLE 2.5. Discharge of State Entity from Duty to Collect/§ 12438.
California Statutes

§ 12438. — 12438. (Added by renumbering Section 13943.2 by Stats. 2016, Ch. 31, Sec. 115.)

California § 12438.
JurisdictionCalifornia
Code GOVGovernment Code - GOV
Div.3.
Title 2.DIVISION 3. EXECUTIVE DEPARTMENT
Part 2.PART 2. CONSTITUTIONAL OFFICERS
Ch. 5.CHAPTER 5. Controller
Art. 2.5.ARTICLE 2.5. Discharge of State Entity from Duty to Collect

This text of California § 12438. (12438. (Added by renumbering Section 13943.2 by Stats. 2016, Ch. 31, Sec. 115.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Government Code - GOV Code § 12438. (2026).

Text

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.

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Legislative History

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

Nearby Sections

2
§ 12438.
12438. (Added by renumbering Section 13943.2 by Stats. 2016, Ch. 31, Sec. 115.)
§ 12438.1.
12438.1. (Added by renumbering Section 13943.3 by Stats. 2016, Ch. 31, Sec. 116.)
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Bluebook (online)
California § 12438., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/GOV/12438..