Section 12438.

Cal. Government Code - GOV § 12438.
in effect
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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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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