12438. 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.
(Added by renumbering Section 13943.2 by Stats. 2016, Ch. 31, Sec. 115. (SB 836) Effective June 27, 2016.)