Bill Text: CA AB273 | 2009-2010 | Regular Session | Introduced
Bill Title: Collections: amounts imposed by a court.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2010-02-02 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB273 Detail]
Download: California-2009-AB273-Introduced.html
BILL NUMBER: AB 273 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Member Anderson
FEBRUARY 12, 2009
An act to amend Section 19280 of the Revenue and Taxation Code,
relating to courts.
LEGISLATIVE COUNSEL'S DIGEST
AB 273, as introduced, Anderson. Collections: amounts imposed by a
court.
Existing law provides that delinquent fines, state or local
penalties, forfeitures, restitution fines and orders, and any other
amounts imposed by a superior court upon a person or entity for
criminal offenses, that total at least $100 in the aggregate, may be
referred by the court, county, or state to the Franchise Tax Board
for collection, as specified. Existing law authorizes the board to
collect any amount referred to the board under these provisions, and
any interest thereon, in any manner authorized for collection of a
delinquent personal income tax liability.
This bill would require the superior court to refer these
delinquent fines, state or local penalties, forfeitures, restitution
fines and orders, and any other amounts imposed by a superior court
upon a person or entity for criminal offenses to the board for
collection, regardless of the amount. The bill would authorize the
board to collect actual and reasonable costs of collection in
addition to any amounts referred and interest thereon.
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 19280 of the Revenue and Taxation Code is
amended to read:
19280. (a) (1) Fines, state or local penalties, 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 ($100), in the aggregate,
for criminal offenses, including all offenses involving a violation
of the Vehicle Code, may shall , no
sooner than 90 days after payment of that amount becomes delinquent,
be referred by the superior court, and may be referred by
the county , or the state , to the
Franchise Tax Board for collection under guidelines prescribed by the
Franchise Tax Board. Unless the victim of the crime notifies the
Department of Corrections and Rehabilitation to the contrary, the
Department of Corrections and Rehabilitation 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.
(2) For purposes of this subdivision:
(A) The amounts referred by the superior court, the county, or
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 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, and
the actual and reasonable costs of collection, 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).
