Sales and use taxes: collections agreements: delinquent accounts.

Existing law authorizes the State Board of Equalization to take various collection actions to effect the collection of delinquent amounts due under the Sales and Use Tax Law and also authorizes the board to contract with a private collection company to identify and collect out-of-state sales and use tax delinquent accounts. This bill would authorize the board to enter into agreements with one or more persons for the purpose of collecting delinquent accounts with respect to amounts assessed or imposed under specified statutes requiring the payment of sales and use taxes, but only if the agreements do not displace, as defined, civil service employees, and the board has exhausted all internal procedures to collect on delinquent accounts. The bill would require that any amounts received by the board from collections on delinquent accounts pursuant to those provisions be deposited into the Delinquent Sales and Use Tax Collection Fund, which the bill would create in the State Treasury. This bill would continuously appropriate moneys in the new fund to reimburse the board for its contracting costs and would prohibit these funds from being used in place of funds from other sources that are available for appropriation to the board, as provided.