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.)