Section 13943.2 Of Chapter 3. Discharge From Accountability From California Government Code >> Division 3. >> Title 2. >> Part 4. >> Chapter 3.

. Upon authorization of the board, a state agency is not required to collect taxes, licenses, fees, or money owing to the state for any reason if the amount to be collected is five hundred dollars ($500) or less. A state agency that seeks this authorization shall file an application with the board accompanied by a statement of circumstances. Nothing contained in this section shall be construed as releasing any person from the payment of any money due the state.