Government Code 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 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: Section 12438, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=12438.­ (updated Jun. 27, 2016; accessed Aug. 4, 2025).

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Verified:
Aug. 11, 2025

§ 12438's source at ca​.gov