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Section 13943.1 Of Chapter 3. Discharge From Accountability From California Government Code >> Division 3. >> Title 2. >> Part 4. >> Chapter 3.
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.
(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.
