State Board of Equalization: discharge from accountability.

Existing law authorizes the State Board of Control to discharge any state agency or employee from accountability for the collection of taxes, licenses, fees, or money owing to the state if the debt is uncollectible or the amount of the debt does not justify the cost of its collection. Existing law authorizes the Franchise Tax Board to extinguish an outstanding liability for the payment of any tax, fee, or other liability deemed uncollectible that is due and owing to the state, if at least one of a list of conditions is met. This bill would authorize the State Board of Equalization to extinguish an outstanding liability for the payment of any tax, fee, or other liability deemed uncollectible that is due and owing to the state, if at least 2 of a list of conditions are met.