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.