2011 California Code
Government Code
TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000 - 22980]
CHAPTER 3. Discharge From Accountability
Section 13943.1
(a) Except as provided in subdivision (b), a discharge granted pursuant to this chapter to a state agency or employee does not release any person from the payment of any tax, license, fee, or other money that is due and owing to the state.
(b) A discharge granted pursuant to this chapter to the Franchise Tax Board shall release a person from a liability for the payment of any tax, fee, or other liability deemed uncollectible that is due and owing to the state and extinguish that liability, if at least one of the following conditions is met:
(1) The liability is for an amount less than five hundred dollars ($500).
(2) The liable person has been deceased for more than four years and there is no active probate with respect to that person.
(3) The Franchise Tax Board has determined that the liable person has a permanent financial hardship.
(4) The liability has been unpaid for more than 30 years.
(Amended by Stats. 2009, 4th Ex. Sess., Ch. 23, Sec. 11. Effective July 28, 2009.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
