Section 12437 - Discharge release from payment of debt(a) Except as provided in subdivision (b), a discharge granted pursuant to this article 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 article 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.Renumbered from Ca. Gov. Code §13943.1 by Stats 2016 ch 31 (SB 836),s 114, eff. 6/27/2016.Amended by Stats 2009 ch 23 (SB X4-16),s 11, eff. 7/28/2009.Amended by Stats 2005 ch 398 (AB 911),s 1, eff. 1/1/2006EFFECTIVE 7/13/1999. Added July 13, 1999 (Bill Number: SB 27) (Chapter 95).