California Government Code ARTICLE 2.5 - Discharge of State Entity from Duty to Collect

• Section 12433.
  Any state agency or employee required to collect any state taxes, licenses, fees, or money owing to the state for any reason that is due...
• Section 12434.
  The application for a discharge under this article shall be filed with the Controller and include the following:(a) A statement of the nature and amount of...
• Section 12435.
  The Controller shall audit the applications. The Controller shall discharge the applicant from further accountability for collection and authorize the applicant to close its book...
• Section 12436.
  The Controller may discharge from accountability a state agency for accounts that do not exceed the amount specified in subdivision (e) of Section 12435 and...
• Section 12437.
  (a) Except as provided in subdivision (b), a discharge granted pursuant to this article to a state agency or employee does not release any person from...
• Section 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...
• Section 12438.1.
  Notwithstanding any other provision of this article, the Controller may discharge the Department of Water Resources from accountability for collection of the loan issued to...
• Section 12439.
  (a) The Controller may investigate, inquire, and, if necessary, conduct hearings concerning property in the possession of the Treasurer which has escheated to the state from...

Last modified: October 22, 2018