Section 13940 Of Chapter 3. Discharge From Accountability From California Government Code >> Division 3. >> Title 2. >> Part 4. >> Chapter 3.

. 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 board 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.