§ 12437
161 words·~1 min read·
/ca/government-code/12437A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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 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 article 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.