§ 12434 Discharge Application Requirements

Government Code·California

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Key Takeaways

•You have to fill out a form to ask the government to cancel a debt you owe.
•The form must say what kind of money you owe (like taxes or fees) and how much it is.
•You also have to list who is responsible for paying the debt.
•The government might ask for more details if they think it’s needed.

Example

You owe money for a late business license fee and can’t pay it.

You fill out a form telling the government how much you owe, why you can’t pay, and who is supposed to pay it. They might cancel the debt if they think it’s fair.

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

Official Source

View on CA.gov

§ 12434 Discharge Application Requirements

The application for a discharge under this article shall be filed with the Controller and include the following: (a) A statement of the nature and amount of the tax, license, fee, or other money due. (b) The names of the persons liable. (c) The estimated cost of collection. (d) All other facts warranting the discharge, unless the Controller determines that the circumstances do not warrant the furnishing of detailed information. (Added by renumbering Section 13941 by Stats. 2016, Ch. 31, Sec. 111. (SB 836) Effective June 27, 2016.)

Last verified: January 22, 2026

Key Terms

discharge Controller tax fee liable persons estimated cost of collection

References

Official text at leginfo.legislature.ca.gov
California Legislature. Government Code. Section 12434.

Key Takeaways

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References

Key Takeaways

Example

Key Terms

Related Statutes

References