§ 12433 Uncollectible Debt Discharge

Government Code·California

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Key Takeaways

•If the state can't collect money owed (like taxes or fees), they might stop trying.
•If the money owed is too small to be worth the effort, they might drop it.
•This rule helps the state save time and money on tiny or impossible debts.

Example

Someone owes the state $5 in old parking fees from years ago.

The state might decide it’s not worth the time and cost to chase down such a small amount, so they’ll just forget about it.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 12433 Uncollectible Debt Discharge

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 and payable may be discharged by the Controller from accountability for the collection of the taxes, licenses, fees, or money if the debt is uncollectible or the amount of the debt does not justify the cost of its collection. (Added by renumbering Section 13940 by Stats. 2016, Ch. 31, Sec. 110. (SB 836) Effective June 27, 2016.)

Last verified: January 22, 2026

Key Terms

uncollectible Controller state taxes licenses fees

References

Official text at leginfo.legislature.ca.gov
California Legislature. Government Code. Section 12433.

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Key Takeaways

Example

Key Terms

Related Statutes

References