Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 3. Collections and Refunds

Article 2. Seizure and Sale

Section 10878

10878. Franchise Tax Board collection responsibility and authorization. (a) Notwithstanding Sections 10877 and 10951, on and after July 1, 1993, the responsibility and authority for the collection of the following delinquent amounts, and any interest, penalties, or service fees, added thereto, shall be transferred from the department to the Franchise Tax Board.

(1) Registration fees.

(2) Transfer fees.

(3) License fees.

(4) Use taxes.

(5) Penalties for offenses relating to the standing or parking of a vehicle for which a notice of parking violation has been served on the owner, and any administrative service fee added to the penalty.

(6) Any court-imposed fine or penalty assessment, and any administrative service fee added thereto, that is subject to collection by the department.

(b) Any reference in this part to the department in connection with the duty to collect these amounts shall be deemed a reference to the Franchise Tax Board.

(c) The amounts collected under subdivision (a) may be collected in any manner authorized under the law as though they were a tax imposed under Part 10 (commencing with Section 17001) that is final, 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 order for taxes. Part 10 (commencing with Section 17001), 10.2 (commencing with Section 18401), or 10.7 (commencing with Section 21001), or any other applicable law shall apply for this purpose in the same manner and with the same force and effect as if the language of Part 10, 10.2, or 10.7, or the other applicable law is incorporated in full into this authority to collect these amounts, except to the extent that the provision is either inconsistent with the collection of these amounts or is not relevant to the collection of these amounts.

(d) Even though the amounts authorized by this section are collected as though they are taxes, amounts so received by the Franchise Tax Board shall be deposited into an appropriate fund or account upon agreement between the Franchise Tax Board and the department. The amounts shall be distributed by the department from the appropriate fund or account in accordance with the laws providing for the deposits and distributions as though the moneys were received by the department.

(e) For any collection action under this section, the Franchise Tax Board may utilize the contract authorization, procedures, and mechanisms available either with respect to the collection of taxes, interest, additions to tax, and penalties pursuant to Section 18837 or 19376, or with respect to the collection of the delinquencies by the department immediately prior to the time this section takes effect.

(f) The Legislature finds that it is essential for fiscal purposes that the program authorized by this section 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 in implementing and administering the program required by this section.

(g) Any standard, criteria, procedure, determination, rule, notice, or guideline, that is not subject to the provision of Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code pursuant to subdivision (f), shall be approved by the Franchise Tax Board, itself.

(h) The Franchise Tax Board may enter into any agreements or contracts necessary to implement and administer the provisions of this section. The Franchise Tax Board in administering this section may delegate collection activities to the department. Any contracts may provide for payment of the contract on the basis of a percentage of the amount of revenue realized as a result of the contractor's services under that contract. However, the Franchise Tax Board, in administering this part, may not enter into contracts with private collection agencies as authorized under Section 19377.

History.—Added by Stats. 1993, Ch. 60, in effect June 30, 1993. Stats. 1993, Ch. 878, in effect January 1, 1994, added "and authority" after "the responsibility", substituted "fees, taxes, and . . . the Vehicle Code" for "vehicle license fees, including local vehicle license fees, and registration fees imposed pursuant to Division 3 (commencing with Section 4000) of the Vehicle Code, and any related penalties" after "of delinquent", and substituted "these amounts" for "delinquent vehicle license fees and any related penalties" after "to collect" in subdivision (a); substituted "amounts collected . . . under the law" for "fees and related penalties shall be collected" after "(b) The", added "that is final, . . . order for taxes" after "Section 17001)" in the first sentence, substituted "Part 10 (commencing . . . Section 21001)," for "Part 10.2 (commencing with Section 18401)" at the beginning of the second sentence, substituted "10, 10.2, or 10.7," for "10.2" after "language of part", and substituted "amounts" for "fees and penalties" after "these" in three instances in the second sentence of subdivision (b); and added subdivisions (c), (d), (e), (f), and (g). Stats. 1994, Ch. 1211, in effect September 30, 1994, substituted "the following delinquent . . . fees added thereto," for "delinquent fees, taxes, and penalties described in subdivision (a) of Section 9800 of the Vehicle Code" after "the collection of" in subdivision (a); and added paragraphs (1) through (6) to subdivision (a). Stats. 1995, Ch. 91, in effect January 1, 1996, added a comma after "amounts" and deleted ", and any reference in this part to the department in connection with the duty to collect these amounts shall be deemed a reference to the Franchise Tax Board" in the first sentence of subdivision (a) substituted "that" for "which" after "thereto," in paragraph (6) of subdivision (a); added subdivision (b); and relettered former subdivisions (b), (c), (d), (e), (f), (g), and (h) as (c), (d), (e), (f), and (g), respectively, substituted "(f)" for "(e)" after "subdivision" in subdivision (g).