Amended in Senate April 6, 2016

Senate Bill No. 1054

Introduced by Senator Pavley

February 16, 2016

An act to amend Section 2085.5 begin delete of end delete begin insert of, and to add Section 2085.7 to, end insert the Penal Code, and to amend Section 19280 of the Revenue and Taxation Code, relating to restitution orders.

LEGISLATIVE COUNSEL’S DIGEST

SB 1054, as amended, Pavley. Restitution orders: collection.

(1) Existing law, when a prisoner is punished in a county jail for a felony, in any case in which the prisoner owes a restitution order, permits the agency designated by the board of supervisors in the county where the prisoner is incarcerated to deduct a minimum of 20% or the balance owing on the order amount, whichever is less, up to a maximum of 50% from begin delete the end delete begin insert a end insert county jail equivalent of wages and trust account deposits of a prisoner for transfer to the California Victim Compensation and Government Claims Board. Existing law allows the agency to deduct and retain an administrative fee that totals 10% of any amount transferred to the board pursuant to these provisions. Existing law additionally allows the agency to charge a fee to cover the actual administrative cost of collection, not to exceed 10% of the total amount collected, upon release of the prisoner from custody. begin insert Existing law authorizes the collection of restitution fines or restitution orders from a person who has been released from a state prison or county jail and is subject to postrelease community supervision or mandatory supervision, as specified. end insert

This bill would instead allow the designated agency to charge an administrative fee to cover the actual administrative cost of collection, not to exceed 10% of the total amount collected pursuant to the above provisions. The bill would begin delete delete end delete begin insert recast end insert the authorization to charge a fee for the actual administrative cost of collection upon release of the prisoner from custody. begin insert The bill would authorize the collection of restitution fines or restitution orders, in a manner to be established by the county board of supervisors, by the county agency designated by the board from a person who has been released from a county jail without being subject to postrelease community supervision or mandatory supervision, as specified. The bill would require a county that elects to collect restitution fines and restitution orders pursuant to these provisions to coordinate efforts with the Franchise Tax Board, as specified. end insert

(2) Existing law, unless the victim of the crime notifies the Department of Corrections and Rehabilitation or county to the contrary, allows the department or county to refer a restitution order to the Franchise Tax Board for collection.

This bill would prohibit the department or county from referring the restitution order to the Franchise Tax Board if a county agency has been designated by the county board of supervisors to collect restitution from individuals who have been sentenced to a county jail for a felony, who are on mandatory supervision, or who are on postrelease community supervision, the designated county agency has an existing collection system and objects to collection by the board, and the designated county agency informs the department or county that it will collect the restitution order. If the crime victim entitled to restitution in the order notifies either the department or the designated county agency with regard to his or her preference of a collecting agency, the bill would require the collection to be performed in accordance with that preference.

Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.

The people of the State of California do enact as follows:

SECTION 1.  

Section 2085.5 of the Penal Code is amended to
read:

2085.5.  

(a) In any case in which a prisoner owes a restitution
fine imposed pursuant to subdivision (a) of Section 13967 of the
Government Code, as operative prior to September 29, 1994,
subdivision (b) of Section 730.6 of the Welfare and Institutions
Code, or subdivision (b) of Section begin delete 1202.4, end delete begin insert 1202.4 of this code, end insert
the Secretary of the Department of Corrections and Rehabilitation
shall deduct a minimum of 20 percent or the balance owing on the
fine amount, whichever is less, up to a maximum of 50 percent
from the wages and trust account deposits of a prisoner, unless
prohibited by federal law, and shall transfer that amount to the
California Victim Compensation and Government Claims Board
for deposit in the Restitution Fund in the State Treasury. The
amount deducted shall be credited against the amount owing on
the fine. The sentencing court shall be provided a record of the
payments.

(b) (1) If a prisoner is punished by imprisonment in a county
jail pursuant to subdivision (h) of Section 1170 and owes a
restitution fine imposed pursuant to subdivision (a) of Section
13967 of the Government Code, as operative prior to September
29, 1994, subdivision (b) of Section 730.6 of the Welfare and
Institutions Code, or subdivision (b) of Section begin delete 1202.4, end delete begin insert 1202.4 of
this code, end insert the agency designated by the board of supervisors in the
county where the prisoner is incarcerated is authorized to deduct
a minimum of 20 percent or the balance owing on the fine amount,
whichever is less, up to a maximum of 50 percent from begin delete the end delete begin insert a end insert county
jail equivalent of wages and trust account deposits of a prisoner,
unless prohibited by federal law, and shall transfer that amount to
the California Victim Compensation and Government Claims
Board for deposit in the Restitution Fund in the State Treasury.
The amount deducted shall be credited against the amount owing
on the fine. The sentencing court shall be provided a record of the
payments.

(2) If the board of supervisors designates the county sheriff as
the collecting agency, the board of supervisors shall first obtain
the concurrence of the county sheriff.

(c) In any case in which a prisoner owes a restitution order
imposed pursuant to subdivision (c) of Section 13967 of the
Government Code, as operative prior to September 29, 1994,
subdivision (h) of Section 730.6 of the Welfare and Institutions
Code, or subdivision (f) of Section begin delete 1202.4, end delete begin insert 1202.4 of this code, end insert
the Secretary of the Department of Corrections and Rehabilitation
shall deduct a minimum of 20 percent or the balance owing on the
order amount, whichever is less, up to a maximum of 50 percent
from the wages and trust account deposits of a prisoner, unless
prohibited by federal law. The secretary shall transfer that amount
to the California Victim Compensation and Government Claims
Board for direct payment to the victim, or payment shall be made
to the Restitution Fund to the extent that the victim has received
assistance pursuant to that program. The sentencing court shall be
provided a record of the payments made to victims and of the
payments deposited to the Restitution Fund pursuant to this
subdivision.

(d) If a prisoner is punished by imprisonment in a county jail
pursuant to subdivision (h) of Section 1170 and owes a restitution
order imposed pursuant to subdivision (c) of Section 13967 of the
Government Code, as operative prior to September 29, 1994,
subdivision (h) of Section 730.6 of the Welfare and Institutions
Code, or subdivision (b) of Section begin delete 1202.4, end delete begin insert 1202.4 of this code, end insert
the agency designated by the board of supervisors in the county
where the prisoner is incarcerated is authorized to deduct a
minimum of 20 percent or the balance owing on the order amount,
whichever is less, up to a maximum of 50 percent from begin delete the end delete begin insert a end insert county
jail equivalent of wages and trust account deposits of a prisoner,
unless prohibited by federal law. The agency shall transfer that
amount to the California Victim Compensation and Government
Claims Board for direct payment to the victim, or payment shall
be made to the Restitution Fund to the extent that the victim has
received assistance pursuant to that program, or may pay the victim
directly. The sentencing court shall be provided a record of the
payments made to the victims and of the payments deposited to
the Restitution Fund pursuant to this subdivision.

(e) The secretary shall deduct and retain from the wages and
trust account deposits of a prisoner, unless prohibited by federal
law, an administrative fee that totals 10 percent of any amount
transferred to the California Victim Compensation and Government
Claims Board pursuant to subdivision (a) or (c). The secretary
shall deduct and retain from any prisoner settlement or trial award,
an administrative fee that totals 5 percent of any amount paid from
the settlement or award to satisfy an outstanding restitution order
or fine pursuant to subdivision (n), unless prohibited by federal
law. The secretary shall deposit the administrative fee moneys in
a special deposit account for reimbursing administrative and
support costs of the restitution program of the Department of
Corrections and Rehabilitation. The secretary, at his or her
discretion, may retain any excess funds in the special deposit
account for future reimbursement of the department’s
administrative and support costs for the restitution program or may
transfer all or part of the excess funds for deposit in the Restitution
Fund.

(f) If a prisoner is punished by imprisonment in a county jail
pursuant to subdivision (h) of Section 1170, the agency designated
by the board of supervisors in the county where the prisoner is
incarcerated is authorized to deduct and retain from begin delete the end delete begin insert a end insert county
jail equivalent of wages and trust account deposits of a prisoner,
unless prohibited by federal law, an administrative fee to cover
the actual administrative cost of collection, not to exceed 10 percent
of the total amount collected pursuant to subdivision (b) or (d).
The agency is authorized to deduct and retain from a prisoner
settlement or trial award an administrative fee that totals 5 percent
of any amount paid from the settlement or award to satisfy an
outstanding restitution order or fine pursuant to subdivision (n),
unless prohibited by federal law. The agency shall deposit the
administrative fee moneys in a special deposit account for
reimbursing administrative and support costs of the restitution
program of the agency. The agency is authorized to retain any
excess funds in the special deposit account for future
reimbursement of the agency’s administrative and support costs
for the restitution program or may transfer all or part of the excess
funds for deposit in the Restitution Fund.

(g) In any case in which a parolee owes a restitution fine
imposed pursuant to subdivision (a) of Section 13967 of the
Government Code, as operative prior to September 29, 1994,
subdivision (b) of Section 730.6 of the Welfare and Institutions
Code, or subdivision (b) of Section begin delete 1202.4, end delete begin insert 1202.4 of this code, end insert
the secretary, or, when a prisoner is punished by imprisonment in
a county jail pursuant to subdivision (h) of Section 1170, the
agency designated by the board of supervisors in the county where
the prisoner is incarcerated, may collect from the parolee or,
pursuant to Section begin delete 2085.6, end delete begin insert 2085.6 or 2085.7, end insert from a person
previously imprisoned in county jail any moneys owing on the
restitution fine amount, unless prohibited by federal law. The
secretary or the agency shall transfer that amount to the California
Victim Compensation and Government Claims Board for deposit
in the Restitution Fund in the State Treasury. The amount deducted
shall be credited against the amount owing on the fine. The
sentencing court shall be provided a record of the payments.

(h) In any case in which a parolee owes a direct order of
restitution, imposed pursuant to subdivision (c) of Section 13967
of the Government Code, as operative prior to September 29, 1994,
subdivision (h) of Section 730.6 of the Welfare and Institutions
Code, or paragraph (3) of subdivision (a) of Section begin delete 1202.4, end delete begin insert 1202.4
of this code, end insert the secretary, or, when a prisoner is punished by
imprisonment in a county jail pursuant to subdivision (h) of Section
1170, the agency designated by the board of supervisors in the
county where the prisoner is incarcerated or a local collection
program, may collect from the parolee or, pursuant to Section
begin delete 2085.6, end delete begin insert 2085.6 or 2085.7, end insert from a person previously imprisoned
in county jail any moneys owing, unless prohibited by federal law.
The secretary or the agency shall transfer that amount to the
California Victim Compensation and Government Claims Board
for direct payment to the victim, or payment shall be made to the
Restitution Fund to the extent that the victim has received
assistance pursuant to that program, or the agency may pay the
victim directly. The sentencing court shall be provided a record
of the payments made by the offender pursuant to this subdivision.

(i) The secretary, or, if a prisoner is punished by imprisonment
in a county jail pursuant to subdivision (h) of Section 1170, the
agency designated by the board of supervisors in the county where
the prisoner is incarcerated, may deduct and retain from moneys
collected from parolees or persons previously imprisoned in county
jail an administrative fee that totals 10 percent of any amount
transferred to the California Victim Compensation and Government
Claims Board pursuant to subdivision (g) or (h), unless prohibited
by federal law. The secretary shall deduct and retain from any
settlement or trial award of a parolee an administrative fee that
totals 5 percent of an amount paid from the settlement or award
to satisfy an outstanding restitution order or fine pursuant to
subdivision (n), unless prohibited by federal law. The agency is
authorized to deduct and retain from any settlement or trial award
of a person previously imprisoned in county jail an administrative
fee that totals 5 percent of any amount paid from the settlement
or award to satisfy an outstanding restitution order or fine pursuant
to subdivision (n). The secretary or the agency shall deposit the
administrative fee moneys in a special deposit account for
reimbursing administrative and support costs of the restitution
program of the Department of Corrections and Rehabilitation or
the agency, as applicable. The secretary, at his or her discretion,
or the agency may retain any excess funds in the special deposit
account for future reimbursement of the department’s or agency’s
administrative and support costs for the restitution program or may
transfer all or part of the excess funds for deposit in the Restitution
Fund.

(j) If a prisoner has both a restitution fine and a restitution order
from the sentencing court, the Department of Corrections and
Rehabilitation shall collect the restitution order first pursuant to
subdivision (c).

(k) If a prisoner is punished by imprisonment in a county jail
pursuant to subdivision (h) of Section 1170 and that prisoner has
both a restitution fine and a restitution order from the sentencing
court, if the agency designated by the board of supervisors in the
county where the prisoner is incarcerated collects the fine and
order, the agency shall collect the restitution order first pursuant
to subdivision (d).

(l) If a parolee has both a restitution fine and a restitution order
from the sentencing court, the Department of Corrections and
Rehabilitation, or if the prisoner is punished by imprisonment in
a county jail pursuant to subdivision (h) of Section 1170, the
agency designated by the board of supervisors in the county where
the prisoner is incarcerated, may collect the restitution order first,
pursuant to subdivision (h).

(m) If an inmate is housed at an institution that requires food
to be purchased from the institution canteen for unsupervised
overnight visits, and if the money for the purchase of this food is
received from funds other than the inmate’s wages, that money
shall be exempt from restitution deductions. This exemption shall
apply to the actual amount spent on food for the visit up to a
maximum of fifty dollars ($50) for visits that include the inmate
and one visitor, seventy dollars ($70) for visits that include the
inmate and two or three visitors, and eighty dollars ($80) for visits
that include the inmate and four or more visitors.

(n) Compensatory or punitive damages awarded by trial or
settlement to any inmate, parolee, person placed on postrelease
community supervision pursuant to Section 3451, or defendant on
mandatory supervision imposed pursuant to subparagraph (B) of
paragraph (5) of subdivision (h) of Section 1170, in connection
with a civil action brought against a federal, state, or local jail,
prison, or correctional facility, or any official or agent thereof,
shall be paid directly, after payment of reasonable attorney’s fees
and litigation costs approved by the court, to satisfy any
outstanding restitution orders or restitution fines against that
person. The balance of the award shall be forwarded to the payee
after full payment of all outstanding restitution orders and
restitution fines, subject to subdivisions (e) and (i). The Department
of Corrections and Rehabilitation shall make all reasonable efforts
to notify the victims of the crime for which that person was
convicted concerning the pending payment of any compensatory
or punitive damages. For any prisoner punished by imprisonment
in a county jail pursuant to subdivision (h) of Section 1170, the
agency is authorized to make all reasonable efforts to notify the
victims of the crime for which that person was convicted
concerning the pending payment of any compensatory or punitive
damages.

(o) (1) Amounts transferred to the California Victim
Compensation and Government Claims Board for payment of
direct orders of restitution shall be paid to the victim within 60
days from the date the restitution revenues are received by the
California Victim Compensation and Government Claims Board.
If the restitution payment to a victim is less than twenty-five dollars
($25), then payment need not be forwarded to that victim until the
payment reaches twenty-five dollars ($25) or when the victim
requests payment of the lesser amount.

(2) If a victim cannot be located, the restitution revenues
received by the California Victim Compensation and Government
Claims Board on behalf of the victim shall be held in trust in the
Restitution Fund until the end of the state fiscal year subsequent
to the state fiscal year in which the funds were deposited or until
the time that the victim has provided current address information,
whichever occurs sooner. Amounts remaining in trust at the end
of the specified period of time shall revert to the Restitution Fund.

(3) (A) A victim failing to provide a current address within the
period of time specified in paragraph (2) may provide
documentation to the Department of Corrections and Rehabilitation,
which shall verify that moneys were collected on behalf of the
victim. Upon receipt of that verified information from the
Department of Corrections and Rehabilitation, the California
Victim Compensation and Government Claims Board shall transmit
the restitution revenues to the victim in accordance with the
provisions of subdivision (c) or (h).

(B) A victim failing to provide a current address within the
period of time specified in paragraph (2) may provide
documentation to the agency designated by the board of supervisors
in the county where the prisoner punished by imprisonment in a
county jail pursuant to subdivision (h) of Section 1170 is
incarcerated, which may verify that moneys were collected on
behalf of the victim. Upon receipt of that verified information from
the agency, the California Victim Compensation and Government
Claims Board shall transmit the restitution revenues to the victim
in accordance with the provisions of subdivision (d) or (h).

begin insert

begin insert SEC. 2. end insert   

end insert

begin insert Section 2085.7 is added to the end insert begin insert Penal Code end insert begin insert , to read: end insert

begin insert

begin insert 2085.7. end insert   

(a) When a prisoner who owes a restitution fine, or
any portion thereof, is released from the custody of a county jail
facility after completion of a term in custody pursuant to
subparagraph (A) of paragraph (5) of subdivision (h) of Section
1170, he or she has a continuing obligation to pay the restitution
fine in full. The balance of the restitution fine remaining unpaid
after completion of a term in custody pursuant to subparagraph
(A) of paragraph (5) of subdivision (h) of 1170 is enforceable and
may be collected, in a manner to be established by the county
board of supervisors, by the department or county agency
designated by the board of supervisors in the county in which the
prisoner is released. If a county elects to collect restitution fines,
the department or county agency designated by the county board
of supervisors shall transfer the amount collected to the California
Victim Compensation and Government Claims Board for deposit
in the Restitution Fund in the State Treasury.

(b) When a prisoner who owes payment for a restitution order,
or any portion thereof, is released from the custody of a county
jail facility after completion of a term in custody pursuant to
subparagraph (A) of paragraph (5) of subdivision (h) of Section
1170, he or she has a continuing obligation to pay the restitution
order in full. The balance of the restitution order remaining unpaid
after completion of a term in custody pursuant to subparagraph
(A) of paragraph (5) of subdivision (h) of Section 1170 is
enforceable and may be collected, in a manner to be established
by the county board of supervisors, by the agency designated by
the county board of supervisors in the county in which the prisoner
is released. If the county elects to collect the restitution order, the
agency designated by the county board of supervisors for collection
shall transfer the collected amount to the California Victim
Compensation and Government Claims Board for deposit in the
Restitution Fund in the State Treasury or may pay the victim
directly. The sentencing court shall be provided a record of
payments made to the victim and of the payments deposited into
the Restitution Fund.

(c) The amount of a restitution order or restitution fine that
remains unsatisfied after completion of a term in custody pursuant
to subparagraph (A) of paragraph (5) of subdivision (h) of Section
1170 is be enforceable by a victim pursuant to Section 1214 until
the obligation is satisfied.

(d) At its discretion, a county board of supervisors may impose
a fee upon the individual after completion of a term in custody
pursuant to subparagraph (A) of paragraph (5) of subdivision (h)
of Section 1170 to cover the actual administrative cost of collecting
the restitution fine and the restitution order, in an amount not to
exceed 10 percent of the amount collected, the proceeds of which
shall be deposited into the general fund of the county.

(e) If a county elects to collect both a restitution fine and a
restitution order, the amount owed on the restitution order shall
be collected before the restitution fine.

(f) If a county elects to collect restitution fines and restitution
orders pursuant to this section, the county shall coordinate efforts
with the Franchise Tax Board pursuant to Section 19280 of the
Revenue and Taxation Code.

(g) Pursuant to Section 1214, the county agency selected by a
county board of supervisors to collect restitution fines and
restitution orders may collect restitution fines and restitution orders
after an individual has completed a term in custody pursuant to
subparagraph (A) of paragraph (5) of subdivision (h) of Section
1170.

(h) For purposes of this section, the following definitions shall
apply:

(1) “Restitution fine” means a fine imposed pursuant to
subdivision (a) of Section 13967 of the Government Code, as
operative prior to September 29, 1994, subdivision (b) of Section
730.6 of the Welfare and Institutions Code, or subdivision (b) of
Section 1202.4.

(2) “Restitution order” means an order for restitution to the
victim of a crime imposed pursuant to subdivision (c) of Section
13967 of the Government Code, as operative prior to September
29, 1994, subdivision (h) of Section 730.6 of the Welfare and
Institutions Code, or subdivision (f) of Section 1202.4.

end insert

begin delete SEC. 2. end delete

begin insert SEC. 3. end insert   

Section 19280 of the Revenue and Taxation Code is
amended to read:

19280.  

(a) (1) (A) Fines, state or local penalties, bail,
forfeitures, restitution fines, restitution orders, or any other amounts
imposed by a juvenile or 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 ($100), in the
aggregate, for criminal offenses, including all offenses involving
a violation of the Vehicle Code, and any amounts due pursuant to
Section 903.1 of the Welfare and Institutions Code may, no sooner
than 90 days after payment of that amount becomes delinquent,
be referred by the juvenile or superior court, the county, or the
state to the Franchise Tax Board for collection under guidelines
prescribed by the Franchise Tax Board. Except as specified in
subparagraph (B), the Department of Corrections and Rehabilitation
or county may refer a restitution order to the Franchise Tax Board,
in accordance with subparagraph (B) of paragraph (2), for any
person subject to the restitution order who is or has been under the
jurisdiction of the Department of Corrections and Rehabilitation
or county.

(B) The Department of Corrections and Rehabilitation or county
shall not refer a restitution order to the Franchise Tax Board if a
county agency has been designated by the county board of
supervisors to collect restitution from individuals who (i) have
been sentenced to a county jail pursuant to subdivision (h) of
Section 1170 of the Penal Code, (ii) are on mandatory supervision
pursuant to paragraph (5) of subdivision (h) of Section 1170 of
the Penal Code, or (iii) are on postrelease community supervision
pursuant to Title 2.05 (commencing with Section 3450) of Part 3
of the Penal Code, the designated county agency has an existing
collection system and objects to collection by the Franchise Tax
Board, and the designated county agency informs the Department
of Corrections and Rehabilitation or county that it will collect the
restitution order. If the crime victim entitled to restitution in the
order notifies either the Department of Corrections and
Rehabilitation or the designated county agency with regard to his
or her preference of a collecting agency, that preference shall be
honored and the collection shall be performed in accordance with
the preference of the victim.

(2) For purposes of this subdivision:

(A) The amounts referred by the juvenile or superior court, the
county, or the state under this section may include an administrative
fee and 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 begin delete State end delete Restitution Fund.

(C) The Franchise Tax Board shall establish criteria for referral
that 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) A collection under this article is not a payment of income
taxes imposed under Part 10 (commencing with Section 17001)
or Part 11 (commencing with Section 23001).