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.
Cal. Gov. Code § 12438
Discharge of State Entity from Duty to Collect
Added by renumbering Section 13943.2 by Stats. 2016, Ch. 31, Sec. 115
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.