Tax administration: Franchise Tax Board: collection: restitution orders and other amounts.

Under existing law, income taxes and related taxes are collected by the Franchise Tax Board. This bill would authorize the Franchise Tax Board to collect restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or entity that are due and payable to the Franchise Tax Board in any manner provided by law for the collection of delinquent income tax liability, as provided. This bill would authorize the Franchise Tax Board to retain specified amounts for costs of investigation incurred by the Franchise Tax Board. Existing law establishes a priority for application of amounts collected, in the event that a debtor has more than one debt being collected by the Franchise Tax Board and the amount collected is insufficient to satisfy the total amount owing. This bill would add to this priority for application of amounts collected, the amounts authorized to be collected by the Franchise Tax Board described above.