2007 California Revenue and Taxation Code Article 5.5. Collection Of Amounts Imposed By A Court

CA Codes (rtc:19280-19283)

19280.  (a) (1) Fines, state or local penalties, bail, forfeitures,
restitution fines, restitution orders, or any other amounts imposed
by a superior court of the State of California upon a person or any
other entity that are due and payable in an amount totaling no less
than one hundred dollars (0), in the aggregate, for criminal
offenses, including all offenses involving a violation of the Vehicle
Code, may, no sooner than 90 days after payment of that amount
becomes delinquent, be referred by the superior court, the county, or
the state to the Franchise Tax Board for collection under guidelines
prescribed by the Franchise Tax Board.
   (2) For purposes of this subdivision:
   (A) The amounts referred by the superior court, the county, or
state under this section may include any amounts that a government
entity may add to the court-imposed obligation as a result of the
underlying offense, trial, or conviction. For purposes of this
article, those amounts shall be deemed to be imposed by the court.
   (B) Restitution orders may be referred to the Franchise Tax Board
only by a government entity, as agreed upon by the Franchise Tax
Board, provided that all of the following apply:
   (i) The government entity has the authority to collect on behalf
of the state or the victim.
   (ii) The government entity shall be responsible for distributing
the restitution order collections, as appropriate.
   (iii) The government entity shall ensure, in making the referrals
and distributions, that it coordinates with any other related
collection activities that may occur by superior courts, counties, or
other state agencies.
   (iv) The government entity shall ensure compliance with laws
relating to the reimbursement of the State Restitution Fund.
   (C) The Franchise Tax Board shall establish criteria for referral,
which shall include setting forth a minimum dollar amount subject to
referral and collection.
   (b) The Franchise Tax Board, in conjunction with the Judicial
Council, shall seek whatever additional resources are needed to
accept referrals from all 58 counties or superior courts.
   (c) Upon written notice to the debtor from the Franchise Tax
Board, any amount referred to the Franchise Tax Board under
subdivision (a) and any interest thereon, including any interest on
the amount referred under subdivision (a) that accrued prior to the
date of referral, shall be treated as final and due and payable to
the State of California, and shall be collected from the debtor by
the Franchise Tax Board in any manner authorized under the law for
collection of a delinquent personal income tax liability, including,
but not limited to, issuance of an order and levy under Article 4
(commencing with Section 706.070) of Chapter 5 of Division 2 of Title
9 of Part 2 of the Code of Civil Procedure in the manner provided
for earnings withholding orders for taxes.
   (d) (1) Part 10 (commencing with Section 17001), this part, Part
10.7 (commencing with Section 21001), and Part 11 (commencing with
Section 23001) shall apply to amounts referred under this article in
the same manner and with the same force and effect and to the full
extent as if the language of those laws had been incorporated in full
into this article, except to the extent that any provision is either
inconsistent with this article or is not relevant to this article.
   (2) Any information, information sources, or enforcement remedies
and capabilities available to the court or the state referring to the
amount due described in subdivision (a), shall be available to the
Franchise Tax Board to be used in conjunction with, or independent
of, the information, information sources, or remedies and
capabilities available to the Franchise Tax Board for purposes of
administering Part 10 (commencing with Section 17001), this part,
Part 10.7 (commencing with Section 21001), or Part 11 (commencing
with Section 23001).
   (e) The activities required to implement and administer this part
shall not interfere with the primary mission of the Franchise Tax
Board to administer Part 10 (commencing with Section 17001) and Part
11 (commencing with Section 23001).
   (f) For amounts referred for collection under subdivision (a),
interest shall accrue at the greater of the rate applicable to the
amount due being collected or the rate provided under Section 19521.
When notice of the amount due includes interest and is mailed to the
debtor and the amount is paid within 15 days after the date of
notice, interest shall not be imposed for the period after the date
of notice.
   (g) In no event shall a collection under this article be construed
as a payment of income taxes imposed under Part 10 (commencing with
Section 17001) or Part 11 (commencing with Section 23001).



19281.  (a) The Legislature finds that it is essential for fiscal
purposes that the program authorized by this part be expeditiously
implemented.  Accordingly, Chapter 3.5 (commencing with Section
11340) of Part 1 of Division 3 of Title 2 of the Government Code
shall not apply to any standard, criteria, procedure, determination,
rule, notice, or guideline established or issued by the Franchise Tax
Board or Controller in implementing and administering the program
required by this article.
   (b) Except as provided in subdivision (a), any standard, criteria,
procedure, determination, rule, notice, or guideline that otherwise
would be subject to Chapter 3.5 (commencing with Section 11340) of
Part 1 of Division 3 of Title 2 of the Government Code shall be
approved by a majority vote of the Franchise Tax Board.



19282.  (a) Except as otherwise provided in subdivision (e), amounts
collected under this article shall be transmitted to the Treasurer
and deposited in the State Treasury to the credit of the Court
Collection Account in the General Fund, which is hereby created.
Amounts deposited in the Court Collection Account shall, less an
amount that is equal to the costs incurred by the Franchise Tax Board
in administering the program authorized by this article, be
transferred by the Controller either to the county or to the state
fund to which the amount due was originally owing or as otherwise
directed by contractual agreement.  If the amount collected is not
sufficient to satisfy the amounts referred for collection pursuant to
Section 19280 that are to be paid by an offender, then the amount
paid shall be allocated for distribution on a pro rata basis, as
defined in subdivision (d), except in counties where the board of
supervisors has established a priority of payment for amounts
collected under this article pursuant to Section 1203.1d of the Penal
Code.  The amount that is equal to the costs incurred by the
Franchise Tax Board in administering the program authorized by this
article shall be transferred by the Controller to the General Fund
for the purpose of recovering the amount expended by the Franchise
Tax Board from General Fund appropriations for the purpose of
implementing and administering the program authorized by this
article, and related statutes as added or amended by the act adding
this article.
   (b) It is the intent of the Legislature that costs to the
Franchise Tax Board to administer this article for the 1997-98 fiscal
year and each fiscal year thereafter not exceed 15 percent of the
amount it collects pursuant to this article.
   (c) Notwithstanding Section 13340 of the Government Code, all
moneys deposited in the Court Collection Account pursuant to this
section are hereby continuously appropriated, without regard to
fiscal years, for purposes of making distributions pursuant to
subdivision (a).
   (d) For purposes of this section, "pro rata basis" means a
distribution determined as follows:  the sum of the amounts referred
for collection pursuant to Section 19280 to be paid by an offender
shall be allocated and distributed in the same proportion that each
of the elements has to the sum.
   (e) For amounts collected pursuant to a restitution fine or
restitution order, subdivision (a) is modified to require the deposit
and disbursement of funds collected under this article to be in
accordance with the laws relating to reimbursement of the State
Restitution Fund.


19283.  The Department of Justice, in consultation with the
Franchise Tax Board, shall examine ways to enhance the use and
effectiveness of this article through integration with the Department
of Justice's Wanted Persons System and shall report the findings and
recommendations to the Legislature on or before January 1, 2002.