Amended in Assembly June 27, 2016

Amended in Senate April 6, 2016

Senate BillNo. 1054


Introduced by Senator Pavley

February 16, 2016


An act to amend Section 2085.5 of, and to add Section 2085.7 to, 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 a county jail equivalent of wages and trust account deposits of a prisoner for transfer to the California Victim Compensation and Government Claims Board. Existing lawbegin delete allowsend deletebegin insert authorizesend insert the agency to deduct and retain an administrative feebegin insert from a prisoner, parolee, or former prisonerend insert that totals 10% of any amount transferred to the board pursuant to these provisions.begin delete 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.end delete 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.

This bill would instead allow the designated agency tobegin delete chargeend deletebegin insert deduct and retainend insert an administrative feebegin insert from a prisoner, parolee, or former prisonerend insert to cover the actual administrative cost of collection, not to exceed 10% of the total amount collected pursuant to the above provisions.begin delete The bill would recast the authorization to charge a fee for the actual administrative cost of collection upon release of the prisoner from custody.end delete 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.

(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:

P2    1

SECTION 1.  

Section 2085.5 of the Penal Code is amended to
2read:

3

2085.5.  

(a) In any case in which a prisoner owes a restitution
4fine imposed pursuant to subdivision (a) of Section 13967 of the
P3    1Government Code, as operative prior to September 29, 1994,
2subdivision (b) of Section 730.6 of the Welfare and Institutions
3Code, or subdivision (b) of Section 1202.4 of this code, the
4Secretary of the Department of Corrections and Rehabilitation
5shall deduct a minimum of 20 percent or the balance owing on the
6fine amount, whichever is less, up to a maximum of 50 percent
7from the wages and trust account deposits of a prisoner, unless
8prohibited by federal law, and shall transfer that amount to the
9California Victim Compensation and Government Claims Board
10for deposit in the Restitutionbegin delete Fund in the State Treasury.end deletebegin insert Fund.end insert
11 The amount deducted shall be credited against the amount owing
12on the fine. The sentencing court shall be provided a record of the
13payments.

14(b) (1) If a prisoner is punished by imprisonment in a county
15jail pursuant to subdivision (h) of Section 1170 and owes a
16restitution fine imposed pursuant to subdivision (a) of Section
1713967 of the Government Code, as operative prior to September
1829, 1994, subdivision (b) of Section 730.6 of the Welfare and
19Institutions Code, or subdivision (b) of Section 1202.4 of this code,
20the agency designated by the board of supervisors in the county
21where the prisoner is incarcerated is authorized to deduct a
22minimum of 20 percent or the balance owing on the fine amount,
23whichever is less, up to a maximum of 50 percent from a county
24jail equivalent of wages and trust account deposits of a prisoner,
25unless prohibited by federal law, and shall transfer that amount to
26the California Victim Compensation and Government Claims
27Board for deposit in the Restitutionbegin delete Fund in the State Treasury.end delete
28begin insert Fund.end insert The amount deducted shall be credited against the amount
29owing on the fine. The sentencing court shall be provided a record
30of the payments.

31(2) If the board of supervisors designates the county sheriff as
32the collecting agency, the board of supervisors shall first obtain
33the concurrence of the county sheriff.

34(c) In any case in which a prisoner owes a restitution order
35imposed pursuant to subdivision (c) of Section 13967 of the
36Government Code, as operative prior to September 29, 1994,
37subdivision (h) of Section 730.6 of the Welfare and Institutions
38Code, or subdivision (f) of Section 1202.4 of this code, the
39begin delete Secretary of the Department of Corrections and Rehabilitationend delete
40begin insert secretaryend insert shall deduct a minimum of 20 percent or the balance
P4    1owing on the order amount, whichever is less, up to a maximum
2of 50 percent from the wages and trust account deposits of a
3prisoner, unless prohibited by federal law. The secretary shall
4transfer that amount to the California Victim Compensation and
5Government Claims Board for direct payment to the victim, or
6payment shall be made to the Restitution Fund to the extent that
7the victim has received assistance pursuant to that program. The
8sentencing court shall be provided a record of the payments made
9to victims and of the payments deposited to the Restitution Fund
10pursuant to this subdivision.

11(d) If a prisoner is punished by imprisonment in a county jail
12pursuant to subdivision (h) of Section 1170 and owes a restitution
13order imposed pursuant to subdivision (c) of Section 13967 of the
14Government Code, as operative prior to September 29, 1994,
15subdivision (h) of Section 730.6 of the Welfare and Institutions
16Code, or subdivision (b) of Section 1202.4 of this code, the agency
17designated by the board of supervisors in the county where the
18prisoner is incarcerated is authorized to deduct a minimum of 20
19percent or the balance owing on the order amount, whichever is
20less, up to a maximum of 50 percent from a county jail equivalent
21of wages and trust account deposits of a prisoner, unless prohibited
22by federal law. The agency shall transfer that amount to the
23California Victim Compensation and Government Claims Board
24for direct payment to the victim, or payment shall be made to the
25Restitution Fund to the extent that the victim has received
26assistance pursuant to that program, or may pay the victim directly.
27The sentencing court shall be provided a record of the payments
28made to the victims and of the payments deposited to the
29Restitution Fund pursuant to this subdivision.

30(e) The secretary shall deduct and retain from the wages and
31trust account deposits of a prisoner, unless prohibited by federal
32law, an administrative fee that totals 10 percent of any amount
33transferred to the California Victim Compensation and Government
34Claims Board pursuant to subdivision (a) or (c). The secretary
35shall deduct and retain from any prisoner settlement or trial award,
36an administrative fee that totals 5 percent of any amount paid from
37the settlement or award to satisfy an outstanding restitution order
38or fine pursuant to subdivision (n), unless prohibited by federal
39law. The secretary shall deposit the administrative fee moneys in
40a special deposit account for reimbursing administrative and
P5    1support costs of the restitution program of thebegin delete Department of
2Corrections and Rehabilitation.end delete
begin insert department.end insert The secretary, at his
3or her discretion, may retain any excess funds in the special deposit
4account for future reimbursement of the department’s
5administrative and support costs for the restitution program or may
6transfer all or part of the excess funds for deposit in the Restitution
7Fund.

8(f) If a prisoner is punished by imprisonment in a county jail
9pursuant to subdivision (h) of Section 1170, the agency designated
10by the board of supervisors in the county where the prisoner is
11incarcerated is authorized to deduct and retain from a county jail
12equivalent of wages and trust account deposits of a prisoner, unless
13prohibited by federal law, an administrative fee to cover the actual
14administrative cost of collection, not to exceed 10 percent of the
15total amount collected pursuant to subdivision (b) or (d). The
16agency is authorized to deduct and retain from a prisoner settlement
17or trial award an administrative fee that totals 5 percent of any
18amount paid from the settlement or award to satisfy an outstanding
19 restitution order or fine pursuant to subdivision (n), unless
20prohibited by federal law. The agency shall deposit the
21administrative fee moneys in a special deposit account for
22reimbursing administrative and support costs of the restitution
23program of the agency. The agencybegin delete is authorized toend deletebegin insert mayend insert retain any
24excess funds in the special deposit account for future
25reimbursement of the agency’s administrative and support costs
26for the restitution program or may transfer all or part of the excess
27funds for deposit in the Restitution Fund.

28(g) In any case in which a parolee owes a restitution fine
29imposed pursuant to subdivision (a) of Section 13967 of the
30Government Code, as operative prior to September 29, 1994,
31subdivision (b) of Section 730.6 of the Welfare and Institutions
32Code, or subdivision (b) of Section 1202.4 of this code, the
33secretary, or, when a prisoner is punished by imprisonment in a
34county jail pursuant to subdivision (h) of Section 1170, the agency
35designated by the board of supervisors in the county where the
36prisoner is incarcerated, may collect from the parolee or, pursuant
37to Section 2085.6 or 2085.7, from a person previously imprisoned
38in county jail any moneys owing on the restitution fine amount,
39unless prohibited by federal law. The secretary or the agency shall
40transfer that amount to the California Victim Compensation and
P6    1Government Claims Board for deposit in the Restitution begin delete Fund in
2the State Treasury.end delete
begin insert Fund.end insert The amount deducted shall be credited
3against the amount owing on the fine. The sentencing court shall
4be provided a record of the payments.

5(h) In any case in which a parolee owes a direct order of
6restitution, imposed pursuant to subdivision (c) of Section 13967
7of the Government Code, as operative prior to September 29, 1994,
8subdivision (h) of Section 730.6 of the Welfare and Institutions
9Code, or paragraph (3) of subdivision (a) of Section 1202.4 of this
10code, the secretary, or, when a prisoner is punished by
11imprisonment in a county jail pursuant to subdivision (h) of Section
121170, the agency designated by the board of supervisors in the
13county where the prisoner is incarcerated or a local collection
14program, may collect from the parolee or, pursuant to Section
152085.6 or 2085.7, from a person previously imprisoned in county
16jail any moneys owing, unless prohibited by federal law. The
17secretary or the agency shall transfer that amount to the California
18Victim Compensation and Government Claims Board for direct
19payment to the victim, or payment shall be made to the Restitution
20Fund to the extent that the victim has received assistance pursuant
21to that program, or the agency may pay the victim directly. The
22sentencing court shall be provided a record of the payments made
23by the offender pursuant to this subdivision.

24(i) Thebegin delete secretary,end deletebegin insert secretaryend insert or, if a prisoner is punished by
25 imprisonment in a county jail pursuant to subdivision (h) of Section
261170, the agency designated by the board of supervisors in the
27county where the prisoner is incarcerated, may deduct and retain
28from moneys collected from parolees or persons previously
29imprisoned in county jail an administrative feebegin delete that totals 10 percent
30of any amount transferred to the California Victim Compensation
31and Government Claims Boardend delete
begin insert to cover the actual administrative
32cost of collection, not to exceed 10 percent of the total amount
33collectedend insert
pursuant to subdivision (g) or (h), unless prohibited by
34federal law. The secretary shall deduct and retain from any
35settlement or trial award of a parolee an administrative fee that
36totals 5 percent of an amount paid from the settlement or award
37to satisfy an outstanding restitution order or fine pursuant to
38subdivision (n), unless prohibited by federal law. The agency begin delete is
39 authorized toend delete
begin insert mayend insert deduct and retain from any settlement or trial
40award of a person previously imprisoned in county jail an
P7    1administrative fee that totals 5 percent of any amount paid from
2the settlement or award to satisfy an outstanding restitution order
3or fine pursuant to subdivision (n). The secretary or the agency
4shall deposit the administrative fee moneys in a special deposit
5account for reimbursing administrative and support costs of the
6begin insert department’s or agency’send insert restitutionbegin delete program of the Department
7of Corrections and Rehabilitation or the agency,end delete
begin insert program,end insert as
8applicable. The secretary, at his or her discretion, or the agency
9may retain any excess funds in the special deposit account for
10future reimbursement of the department’s or agency’s
11administrative and support costs for the restitution program or may
12transfer all or part of the excess funds for deposit in the Restitution
13Fund.

14(j) If a prisoner has both a restitution fine and a restitution order
15from the sentencing court, thebegin delete Department of Corrections and
16Rehabilitationend delete
begin insert departmentend insert shall collect the restitution order first
17pursuant to subdivision (c).

18(k) If a prisoner is punished by imprisonment in a county jail
19pursuant to subdivision (h) of Section 1170 and that prisoner has
20both a restitution fine and a restitution order from the sentencing
21court, if the agency designated by the board of supervisors in the
22county where the prisoner is incarcerated collects the fine and
23order, the agency shall collect the restitution order first pursuant
24to subdivision (d).

25(l) If a parolee has both a restitution fine and a restitution order
26from the sentencing court, thebegin delete Department of Corrections and
27Rehabilitation, orend delete
begin insert department or,end insert if the prisoner is punished by
28imprisonment in a county jail pursuant to subdivision (h) of Section
291170, the agency designated by the board of supervisors in the
30county where the prisoner is incarcerated, may collect the
31restitution order first, pursuant to subdivision (h).

32(m) If an inmate is housed at an institution that requires food
33to be purchased from the institution canteen for unsupervised
34overnight visits, and if the money for the purchase of this food is
35received from funds other than the inmate’s wages, that money
36shall be exempt from restitution deductions. This exemption shall
37apply to the actual amount spent on food for the visit up to a
38maximum of fifty dollars ($50) for visits that include the inmate
39and one visitor, seventy dollars ($70) for visits that include the
P8    1inmate and two or three visitors, and eighty dollars ($80) for visits
2that include the inmate and four or more visitors.

3(n) Compensatory or punitive damages awarded by trial or
4settlement to any inmate, parolee, person placed on postrelease
5community supervision pursuant to Section 3451, or defendant on
6mandatory supervision imposed pursuant to subparagraph (B) of
7paragraph (5) of subdivision (h) of Section 1170, in connection
8with a civil action brought against a federal, state, or local jail,
9prison, or correctional facility, or any official or agent thereof,
10shall be paid directly, after payment of reasonable attorney’s fees
11and litigation costs approved by the court, to satisfy any
12outstanding restitution orders or restitution fines against that
13person. The balance of the award shall be forwarded to the payee
14after full payment of all outstanding restitution orders and
15restitution fines, subject to subdivisions (e) and (i). Thebegin delete Department
16of Corrections and Rehabilitationend delete
begin insert departmentend insert shall make all
17reasonable efforts to notify the victims of the crime for which that
18person was convicted concerning the pending payment of any
19compensatory or punitive damages. For any prisoner punished by
20imprisonment in a county jail pursuant to subdivision (h) of Section
211170, the agency is authorized to make all reasonable efforts to
22notify the victims of the crime for which that person was convicted
23concerning the pending payment of any compensatory or punitive
24damages.

25(o) (1) Amounts transferred to the California Victim
26Compensation and Government Claims Board for payment of
27direct orders of restitution shall be paid to the victim within 60
28days from the date the restitution revenues are received by the
29California Victim Compensation and Government Claims Board.
30If the restitution payment to a victim is less than twenty-five dollars
31($25), then payment need not be forwarded to that victim until the
32payment reaches twenty-five dollars ($25) or when the victim
33requests payment of the lesser amount.

34(2) If a victim cannot be located, the restitution revenues
35received by the California Victim Compensation and Government
36Claims Board on behalf of the victim shall be held in trust in the
37Restitution Fund until the end of the state fiscal year subsequent
38to the state fiscal year in which the funds were deposited or until
39the time that the victim has provided current address information,
P9    1whichever occurs sooner. Amounts remaining in trust at the end
2of the specified period of time shall revert to the Restitution Fund.

3(3) (A) A victim failing to provide a current address within the
4period of time specified in paragraph (2) may provide
5documentation to thebegin delete Department of Corrections and Rehabilitation,end delete
6begin insert department,end insert which shall verify that moneys were collected on
7behalf of the victim. Upon receipt of that verified information from
8thebegin delete Department of Corrections and Rehabilitation,end deletebegin insert department,end insert the
9California Victim Compensation and Government Claims Board
10shall transmit the restitution revenues to the victim in accordance
11with the provisions of subdivision (c) or (h).

12(B) A victim failing to provide a current address within the
13period of time specified in paragraph (2) may provide
14documentation to the agency designated by the board of supervisors
15in the county where the prisoner punished by imprisonment in a
16county jail pursuant to subdivision (h) of Section 1170 is
17incarcerated, which may verify that moneys were collected on
18behalf of the victim. Upon receipt of that verified information from
19the agency, the California Victim Compensation and Government
20Claims Board shall transmit the restitution revenues to the victim
21in accordance with the provisions of subdivision (d) or (h).

22

SEC. 2.  

Section 2085.7 is added to the Penal Code, to read:

23

2085.7.  

(a) When a prisoner who owes a restitution fine, or
24any portion thereof, is released from the custody of a county jail
25facility after completion of a term in custody pursuant to
26subparagraph (A) of paragraph (5) of subdivision (h) of Section
271170, he or she has a continuing obligation to pay the restitution
28fine in full. The balance of the restitution fine remaining unpaid
29after completion of a term in custody pursuant to subparagraph
30(A) of paragraph (5) of subdivision (h) ofbegin insert Sectionend insert 1170 is
31enforceable and may be collected, in a manner to be established
32by the county board of supervisors, by the department or county
33agency designated by the board of supervisors in the county in
34which the prisoner is released. If a county elects to collect
35restitution fines, the department or county agency designated by
36the county board of supervisors shall transfer the amount collected
37to the California Victim Compensation and Government Claims
38Board for deposit in the Restitutionbegin delete Fund in the State Treasury.end delete
39
begin insert Fund.end insert

P10   1(b) When a prisoner who owes payment for a restitution order,
2or any portion thereof, is released from the custody of a county
3jail facility after completion of a term in custody pursuant to
4subparagraph (A) of paragraph (5) of subdivision (h) of Section
51170, he or she has a continuing obligation to pay the restitution
6order in full. The balance of the restitution order remaining unpaid
7after completion of a term in custody pursuant to subparagraph
8(A) of paragraph (5) of subdivision (h) of Section 1170 is
9enforceable and may be collected, in a manner to be established
10by the county board of supervisors, by the agency designated by
11the county board of supervisors in the county in which the prisoner
12is released. If the county elects to collect the restitution order, the
13agency designated by the county board of supervisors for collection
14shall transfer the collected amount to the California Victim
15Compensation and Government Claims Board for deposit in the
16Restitutionbegin delete Fund in the State Treasuryend deletebegin insert Fundend insert or may pay the victim
17directly. The sentencing court shall be provided a record of
18payments made to the victim and of the payments deposited into
19the Restitution Fund.

20(c) The amount of a restitution order or restitution fine that
21remains unsatisfied after completion of a term in custody pursuant
22to subparagraph (A) of paragraph (5) of subdivision (h) of Section
231170 isbegin insert toend insert be enforceable by a victim pursuant to Section 1214
24until the obligation is satisfied.

25(d) At its discretion, a county board of supervisors may impose
26a fee upon the individual after completion of a term in custody
27pursuant to subparagraph (A) of paragraph (5) of subdivision (h)
28of Section 1170 to cover the actual administrative cost of collecting
29the restitution fine and the restitution order, in an amount not to
30exceed 10 percent of the amount collected, the proceeds of which
31shall be deposited into the general fund of the county.

32(e) If a county elects to collect both a restitution fine and a
33restitution order, the amount owed on the restitution order shall
34be collected before the restitution fine.

35(f) If a county elects to collect restitution fines and restitution
36orders pursuant to this section, the county shall coordinate efforts
37with the Franchise Tax Board pursuant to Section 19280 of the
38Revenue and Taxation Code.

39(g) Pursuant to Section 1214, the county agency selected by a
40county board of supervisors to collect restitution fines and
P11   1restitution orders may collect restitution fines and restitution orders
2after an individual has completed a term in custody pursuant to
3subparagraph (A) of paragraph (5) of subdivision (h) of Section
41170.

5(h) For purposes of this section, the following definitions shall
6apply:

7(1) “Restitution fine” means a fine imposed pursuant to
8subdivision (a) of Section 13967 of the Government Code, as
9operative prior to September 29, 1994, subdivision (b) of Section
10730.6 of the Welfare and Institutions Code, or subdivision (b) of
11Section 1202.4.

12(2) “Restitution order” means an order for restitution to the
13victim of a crime imposed pursuant to subdivision (c) of Section
1413967 of the Government Code, as operative prior to September
1529, 1994, subdivision (h) of Section 730.6 of the Welfare and
16Institutions Code, or subdivision (f) of Section 1202.4.

17

SEC. 3.  

Section 19280 of the Revenue and Taxation Code is
18amended to read:

19

19280.  

(a) (1) (A) Fines, state or local penalties, bail,
20forfeitures, restitution fines, restitution orders, or any other amounts
21imposed by a juvenile or superior court of the State of California
22upon a person or any other entity that are due and payable in an
23amount totaling no less than one hundred dollars ($100), in the
24aggregate, for criminal offenses, including all offenses involving
25a violation of the Vehicle Code, and any amounts due pursuant to
26Section 903.1 of the Welfare and Institutions Code may, no sooner
27than 90 days after payment of that amount becomes delinquent,
28be referred by the juvenile or superior court, the county, or the
29state to the Franchise Tax Board for collection under guidelines
30prescribed by the Franchise Tax Board. Except as specified in
31subparagraph (B), the Department of Corrections and Rehabilitation
32or county may refer a restitution order to the Franchise Tax Board,
33in accordance with subparagraph (B) of paragraph (2), for any
34person subject to the restitution order who is or has been under the
35jurisdiction of the Department of Corrections and Rehabilitation
36orbegin insert theend insert county.

37(B) The Department of Corrections and Rehabilitation orbegin insert theend insert
38 county shall not refer a restitution order to the Franchise Tax Board
39if a county agency has been designated by the county board of
40supervisors to collect restitution from individuals who (i)begin delete have
P12   1been sentenced to aend delete
begin insert are serving a sentence in aend insert county jail pursuant
2to subdivision (h) of Section 1170 of the Penal Code, (ii) are on
3mandatory supervision pursuant to paragraph (5) of subdivision
4(h) of Section 1170 of the Penal Code, or (iii) are on postrelease
5community supervision pursuant to Title 2.05 (commencing with
6Section 3450) of Part 3 of the Penal Code, the designated county
7agency has an existing collection system and objects to collection
8by the Franchise Tax Board, and the designated county agency
9informs the Department of Corrections and Rehabilitation orbegin insert theend insert
10 county that it will collect the restitution order.begin delete Ifend delete

11begin insert(C)end insertbegin insertend insertbegin insertIfend insert the crime victim entitled to restitution in the order notifies
12either the Department of Corrections and Rehabilitation or the
13designated county agency with regard to his or her preference of
14a collecting agency, that preference shall be honored and the
15collection shall be performed in accordance with the preference
16of the victim.

17(2) For purposes of this subdivision:

18(A) The amounts referred by the juvenile or superior court, the
19county, or the state under this section may include an administrative
20fee and any amounts that a government entity may add to the
21court-imposed obligation as a result of the underlying offense,
22trial, or conviction. For purposes of this article, those amounts
23shall be deemed to be imposed by the court.

24(B) Restitution orders may be referred to the Franchise Tax
25Board only by a government entity, as agreed upon by the
26Franchise Tax Board, provided that all of the following apply:

27(i) The government entity has the authority to collect on behalf
28of the state or the victim.

29(ii) The government entity shall be responsible for distributing
30the restitution order collections, as appropriate.

31(iii) The government entity shall ensure, in making the referrals
32and distributions, that it coordinates with any other related
33collection activities that may occur by superior courts, counties,
34or other state agencies.

35(iv) The government entity shall ensure compliance with laws
36relating to the reimbursement of the Restitution Fund.

37(C) The Franchise Tax Board shall establish criteria for referral
38that shall include setting forth a minimum dollar amount subject
39to referral and collection.

P13   1(b) The Franchise Tax Board, in conjunction with the Judicial
2Council, shall seek whatever additional resources are needed to
3accept referrals from all 58 counties or superior courts.

4(c) Upon written notice to the debtor from the Franchise Tax
5Board, any amount referred to the Franchise Tax Board under
6subdivision (a) and any interest thereon, including any interest on
7the amount referred under subdivision (a) that accrued prior to the
8date of referral, shall be treated as final and due and payable to the
9State of California, and shall be collected from the debtor by the
10Franchise Tax Board in any manner authorized under the law for
11collection of a delinquent personal income tax liability, including,
12but not limited to, issuance of an order and levy under Article 4
13(commencing with Section 706.070) of Chapter 5 of Division 2
14of Title 9 of Part 2 of the Code of Civil Procedure in the manner
15provided for earnings withholding orders for taxes.

16(d) (1) Part 10 (commencing with Section 17001), this part,
17Part 10.7 (commencing with Section 21001), and Part 11
18(commencing with Section 23001) shall apply to amounts referred
19under this article in the same manner and with the same force and
20effect and to the full extent as if the language of those laws had
21been incorporated in full into this article, except to the extent that
22any provision is either inconsistent with this article or is not
23 relevant to this article.

24(2) Any information, information sources, or enforcement
25remedies and capabilities available to the court or the state referring
26to the amount due described in subdivision (a) shall be available
27to the Franchise Tax Board to be used in conjunction with, or
28independent of, the information, information sources, or remedies
29and capabilities available to the Franchise Tax Board for purposes
30of administering Part 10 (commencing with Section 17001), this
31part, Part 10.7 (commencing with Section 21001), or Part 11
32(commencing with Section 23001).

33(e) The activities required to implement and administer this part
34shall not interfere with the primary mission of the Franchise Tax
35Board to administer Part 10 (commencing with Section 17001)
36and Part 11 (commencing with Section 23001).

37(f) For amounts referred for collection under subdivision (a),
38interest shall accrue at the greater of the rate applicable to the
39amount due being collected or the rate provided under Section
4019521. When notice of the amount due includes interest and is
P14   1mailed to the debtor and the amount is paid within 15 days after
2the date of notice, interest shall not be imposed for the period after
3the date of notice.

4(g) A collection under this article is not a payment of income
5taxes imposed under Part 10 (commencing with Section 17001)
6or Part 11 (commencing with Section 23001).



O

    97