2011 California Code
Government Code
TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000 - 22980]
CHAPTER 3. Discharge From Accountability
Section 13942
The Controller shall audit the applications and recommend to the board an order discharging the applicant from further accountability for collection and authorizing the applicant to close its book on that item, if the Controller determines the following:
(a) The matters contained in the application are correct.
(b) No credit exists against which the debt can be offset.
(c) Collection is improbable for any reason.
(d) The cost of recovery does not justify the collection.
(e) For items that exceed the monetary jurisdiction of the small claims court, the Attorney General has advised, in writing, that collection is not justified by the cost or is improbable for any reason.
(Added by Stats. 1999, Ch. 95, Sec. 3. Effective July 13, 1999.)
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