State Codes and Statutes

Statutes > California > Rtc > 19371-19378

REVENUE AND TAXATION CODE
SECTION 19371-19378



19371.  (a) At any time within 10 years after the determination of
liability for any tax, penalties, and interest, or within the period
during which a lien is in force as the result of the recording of an
abstract under Section 19203 or of the recording or filing of a
notice of state tax lien under Section 7171 of the Government Code,
the Franchise Tax Board may bring an action in the courts of this
state, of any other state, or of the United States in the name of the
people of the State of California to recover the amount of any
taxes, penalties, and interest due and unpaid under Part 10
(commencing with Section 17001), Part 11 (commencing with Section
23001), or this part.
   (b) The amendments made by Sections 41 and 108 of Chapter 117 of
the Statutes of 1991 shall apply to any of the following:
   (1) Taxes assessed under Part 10 (commencing with Section 17001),
Part 11 (commencing with Section 23001), or this part after July 16,
1991.
   (2) Taxes assessed on or before July 16, 1991, under Part 10
(commencing with Section 17001), Part 11 (commencing with Section
23001), or this part, if the period specified in subdivision (a),
determined without regard to those amendments, has not expired on
July 16, 1991.



19372.  The Attorney General or the counsel for the Franchise Tax
Board shall prosecute the action. The action shall be tried in the
County of Sacramento unless the court with the consent of the
prosecutor orders a change of place of trial.




19373.  In the action a writ of attachment may be issued in the
manner provided by Chapter 5 (commencing with Section 485.010) of
Title 6.5 of Part 2 of the Code of Civil Procedure without the
showing required by Section 485.010 of the Code of Civil Procedure.




19374.  In the action a certificate by the Franchise Tax Board
showing the delinquency shall be prima facie evidence of the levy of
the tax, penalties and interest of the delinquency, and of the
compliance by the Franchise Tax Board and the board with all the
provisions of Part 10 (commencing with Section 17001), Part 11
(commencing with Section 23001), and this part in relation to the
computation and levy of the tax.



19375.  The Franchise Tax Board may bring an appropriate action,
whether in the form of a common law action of debt or indebitatus
assumpsit or a code or other action, in any court of competent
jurisdiction in the United States or in a foreign country, in the
name of the people of the State of California, to recover the amount
of any tax, penalties, and interest due. The Attorney General or the
counsel for the Franchise Tax Board shall prosecute the action.



19376.  (a) For the purpose of collecting taxes, interest, additions
to tax, and penalties, the Franchise Tax Board may enter into
agreement with one or more private persons, companies, associations,
or corporations providing debt collection services outside this state
with respect to the collection of taxes, interest, additions to tax,
and penalties. That agreement may provide, at the discretion of the
Franchise Tax Board, the rate of payment and the manner in which
compensation for services shall be paid. The compensation may be
added to the amount of the tax, interest, additions to tax, and
penalties, and collected as a part thereof, by the contractor from
the tax debtor. The Franchise Tax Board shall provide the necessary
information for the contractor to fulfill its obligation under this
agreement.
   (b) At the discretion of the Franchise Tax Board, the contractor
may, as part of the collection process, refer the tax debt for
litigation by its legal representatives in the name of the Franchise
Tax Board.


19377.  (a) The Franchise Tax Board may enter into agreement with
one or more persons for the purpose of collecting delinquent accounts
with respect to amounts assessed or imposed under Part 10
(commencing with Section 17001), Part 11 (commencing with Section
23001), or this part, provided the agreements do not cause the net
displacement of civil service employees. The agreement may provide
for the rate and manner of payment for the contracted collection
services. However, the consideration payable by the Franchise Tax
Board under the agreement shall not be included in the amounts to be
collected from the tax debtor by the contractor providing collection
services.
   (b) For purposes of this section, "displacement" includes layoff,
demotion, involuntary transfer to a new class, involuntary transfer
to a new location requiring a change of residence, and time base
reductions. "Displacement" does not include changes in shifts or days
off, nor does it include reassignment to any other position within
the same class and general location.



19378.  (a) The Franchise Tax Board shall determine the amount of
the contracting costs incurred under Section 19377 and notify the
Controller of that amount which shall be transferred from the
Personal Income Tax Fund or the Corporation Tax Fund to the
Delinquent Tax Collection Fund, which is hereby created.
   (b) The Controller shall transfer that amount determined pursuant
to subdivision (a) from the Delinquent Tax Collection Fund to the
Franchise Tax Board for reimbursement of its contracting costs. The
moneys remaining in the Delinquent Tax Collection Fund after
disbursements shall be transferred to the Personal Income Tax Fund or
the Corporation Tax Fund by the Controller upon notification by the
Franchise Tax Board. Notwithstanding Section 13340 of the Government
Code, the moneys transferred pursuant to this section are hereby
continuously appropriated, without regard to fiscal years.
   (c) The funds generated through this section shall not be used in
place of funds from other sources that are available for
appropriation to the Franchise Tax Board.
   (d) This section shall become operative on July 1, 1993.


State Codes and Statutes

Statutes > California > Rtc > 19371-19378

REVENUE AND TAXATION CODE
SECTION 19371-19378



19371.  (a) At any time within 10 years after the determination of
liability for any tax, penalties, and interest, or within the period
during which a lien is in force as the result of the recording of an
abstract under Section 19203 or of the recording or filing of a
notice of state tax lien under Section 7171 of the Government Code,
the Franchise Tax Board may bring an action in the courts of this
state, of any other state, or of the United States in the name of the
people of the State of California to recover the amount of any
taxes, penalties, and interest due and unpaid under Part 10
(commencing with Section 17001), Part 11 (commencing with Section
23001), or this part.
   (b) The amendments made by Sections 41 and 108 of Chapter 117 of
the Statutes of 1991 shall apply to any of the following:
   (1) Taxes assessed under Part 10 (commencing with Section 17001),
Part 11 (commencing with Section 23001), or this part after July 16,
1991.
   (2) Taxes assessed on or before July 16, 1991, under Part 10
(commencing with Section 17001), Part 11 (commencing with Section
23001), or this part, if the period specified in subdivision (a),
determined without regard to those amendments, has not expired on
July 16, 1991.



19372.  The Attorney General or the counsel for the Franchise Tax
Board shall prosecute the action. The action shall be tried in the
County of Sacramento unless the court with the consent of the
prosecutor orders a change of place of trial.




19373.  In the action a writ of attachment may be issued in the
manner provided by Chapter 5 (commencing with Section 485.010) of
Title 6.5 of Part 2 of the Code of Civil Procedure without the
showing required by Section 485.010 of the Code of Civil Procedure.




19374.  In the action a certificate by the Franchise Tax Board
showing the delinquency shall be prima facie evidence of the levy of
the tax, penalties and interest of the delinquency, and of the
compliance by the Franchise Tax Board and the board with all the
provisions of Part 10 (commencing with Section 17001), Part 11
(commencing with Section 23001), and this part in relation to the
computation and levy of the tax.



19375.  The Franchise Tax Board may bring an appropriate action,
whether in the form of a common law action of debt or indebitatus
assumpsit or a code or other action, in any court of competent
jurisdiction in the United States or in a foreign country, in the
name of the people of the State of California, to recover the amount
of any tax, penalties, and interest due. The Attorney General or the
counsel for the Franchise Tax Board shall prosecute the action.



19376.  (a) For the purpose of collecting taxes, interest, additions
to tax, and penalties, the Franchise Tax Board may enter into
agreement with one or more private persons, companies, associations,
or corporations providing debt collection services outside this state
with respect to the collection of taxes, interest, additions to tax,
and penalties. That agreement may provide, at the discretion of the
Franchise Tax Board, the rate of payment and the manner in which
compensation for services shall be paid. The compensation may be
added to the amount of the tax, interest, additions to tax, and
penalties, and collected as a part thereof, by the contractor from
the tax debtor. The Franchise Tax Board shall provide the necessary
information for the contractor to fulfill its obligation under this
agreement.
   (b) At the discretion of the Franchise Tax Board, the contractor
may, as part of the collection process, refer the tax debt for
litigation by its legal representatives in the name of the Franchise
Tax Board.


19377.  (a) The Franchise Tax Board may enter into agreement with
one or more persons for the purpose of collecting delinquent accounts
with respect to amounts assessed or imposed under Part 10
(commencing with Section 17001), Part 11 (commencing with Section
23001), or this part, provided the agreements do not cause the net
displacement of civil service employees. The agreement may provide
for the rate and manner of payment for the contracted collection
services. However, the consideration payable by the Franchise Tax
Board under the agreement shall not be included in the amounts to be
collected from the tax debtor by the contractor providing collection
services.
   (b) For purposes of this section, "displacement" includes layoff,
demotion, involuntary transfer to a new class, involuntary transfer
to a new location requiring a change of residence, and time base
reductions. "Displacement" does not include changes in shifts or days
off, nor does it include reassignment to any other position within
the same class and general location.



19378.  (a) The Franchise Tax Board shall determine the amount of
the contracting costs incurred under Section 19377 and notify the
Controller of that amount which shall be transferred from the
Personal Income Tax Fund or the Corporation Tax Fund to the
Delinquent Tax Collection Fund, which is hereby created.
   (b) The Controller shall transfer that amount determined pursuant
to subdivision (a) from the Delinquent Tax Collection Fund to the
Franchise Tax Board for reimbursement of its contracting costs. The
moneys remaining in the Delinquent Tax Collection Fund after
disbursements shall be transferred to the Personal Income Tax Fund or
the Corporation Tax Fund by the Controller upon notification by the
Franchise Tax Board. Notwithstanding Section 13340 of the Government
Code, the moneys transferred pursuant to this section are hereby
continuously appropriated, without regard to fiscal years.
   (c) The funds generated through this section shall not be used in
place of funds from other sources that are available for
appropriation to the Franchise Tax Board.
   (d) This section shall become operative on July 1, 1993.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 19371-19378

REVENUE AND TAXATION CODE
SECTION 19371-19378



19371.  (a) At any time within 10 years after the determination of
liability for any tax, penalties, and interest, or within the period
during which a lien is in force as the result of the recording of an
abstract under Section 19203 or of the recording or filing of a
notice of state tax lien under Section 7171 of the Government Code,
the Franchise Tax Board may bring an action in the courts of this
state, of any other state, or of the United States in the name of the
people of the State of California to recover the amount of any
taxes, penalties, and interest due and unpaid under Part 10
(commencing with Section 17001), Part 11 (commencing with Section
23001), or this part.
   (b) The amendments made by Sections 41 and 108 of Chapter 117 of
the Statutes of 1991 shall apply to any of the following:
   (1) Taxes assessed under Part 10 (commencing with Section 17001),
Part 11 (commencing with Section 23001), or this part after July 16,
1991.
   (2) Taxes assessed on or before July 16, 1991, under Part 10
(commencing with Section 17001), Part 11 (commencing with Section
23001), or this part, if the period specified in subdivision (a),
determined without regard to those amendments, has not expired on
July 16, 1991.



19372.  The Attorney General or the counsel for the Franchise Tax
Board shall prosecute the action. The action shall be tried in the
County of Sacramento unless the court with the consent of the
prosecutor orders a change of place of trial.




19373.  In the action a writ of attachment may be issued in the
manner provided by Chapter 5 (commencing with Section 485.010) of
Title 6.5 of Part 2 of the Code of Civil Procedure without the
showing required by Section 485.010 of the Code of Civil Procedure.




19374.  In the action a certificate by the Franchise Tax Board
showing the delinquency shall be prima facie evidence of the levy of
the tax, penalties and interest of the delinquency, and of the
compliance by the Franchise Tax Board and the board with all the
provisions of Part 10 (commencing with Section 17001), Part 11
(commencing with Section 23001), and this part in relation to the
computation and levy of the tax.



19375.  The Franchise Tax Board may bring an appropriate action,
whether in the form of a common law action of debt or indebitatus
assumpsit or a code or other action, in any court of competent
jurisdiction in the United States or in a foreign country, in the
name of the people of the State of California, to recover the amount
of any tax, penalties, and interest due. The Attorney General or the
counsel for the Franchise Tax Board shall prosecute the action.



19376.  (a) For the purpose of collecting taxes, interest, additions
to tax, and penalties, the Franchise Tax Board may enter into
agreement with one or more private persons, companies, associations,
or corporations providing debt collection services outside this state
with respect to the collection of taxes, interest, additions to tax,
and penalties. That agreement may provide, at the discretion of the
Franchise Tax Board, the rate of payment and the manner in which
compensation for services shall be paid. The compensation may be
added to the amount of the tax, interest, additions to tax, and
penalties, and collected as a part thereof, by the contractor from
the tax debtor. The Franchise Tax Board shall provide the necessary
information for the contractor to fulfill its obligation under this
agreement.
   (b) At the discretion of the Franchise Tax Board, the contractor
may, as part of the collection process, refer the tax debt for
litigation by its legal representatives in the name of the Franchise
Tax Board.


19377.  (a) The Franchise Tax Board may enter into agreement with
one or more persons for the purpose of collecting delinquent accounts
with respect to amounts assessed or imposed under Part 10
(commencing with Section 17001), Part 11 (commencing with Section
23001), or this part, provided the agreements do not cause the net
displacement of civil service employees. The agreement may provide
for the rate and manner of payment for the contracted collection
services. However, the consideration payable by the Franchise Tax
Board under the agreement shall not be included in the amounts to be
collected from the tax debtor by the contractor providing collection
services.
   (b) For purposes of this section, "displacement" includes layoff,
demotion, involuntary transfer to a new class, involuntary transfer
to a new location requiring a change of residence, and time base
reductions. "Displacement" does not include changes in shifts or days
off, nor does it include reassignment to any other position within
the same class and general location.



19378.  (a) The Franchise Tax Board shall determine the amount of
the contracting costs incurred under Section 19377 and notify the
Controller of that amount which shall be transferred from the
Personal Income Tax Fund or the Corporation Tax Fund to the
Delinquent Tax Collection Fund, which is hereby created.
   (b) The Controller shall transfer that amount determined pursuant
to subdivision (a) from the Delinquent Tax Collection Fund to the
Franchise Tax Board for reimbursement of its contracting costs. The
moneys remaining in the Delinquent Tax Collection Fund after
disbursements shall be transferred to the Personal Income Tax Fund or
the Corporation Tax Fund by the Controller upon notification by the
Franchise Tax Board. Notwithstanding Section 13340 of the Government
Code, the moneys transferred pursuant to this section are hereby
continuously appropriated, without regard to fiscal years.
   (c) The funds generated through this section shall not be used in
place of funds from other sources that are available for
appropriation to the Franchise Tax Board.
   (d) This section shall become operative on July 1, 1993.