Section 70377 Of Article 6. State Court Facilities Construction Fund From California Government Code >> Title 8. >> Chapter 5.7. >> Article 6.
70377
. (a) Amounts required to be transmitted by a county, city and
county, or court to the state pursuant to this section shall be
remitted to the State Treasurer no later than 45 days after the end
of the month in which the fees, assessments, or penalties were
collected. This remittance shall be accompanied by remittance advice
identifying the collection month and the appropriate account in the
State Court Facilities Construction Fund or the Immediate and
Critical Needs Account of the State Court Facilities Construction
Fund to which it is to be deposited. Any remittance made later than
this time shall be considered delinquent and subject to the interest
and penalties specified in this section.
(b) Upon receipt of delinquent payment required pursuant to this
section, the Controller shall do the following:
(1) Calculate the interest on the delinquent payment by
multiplying the amount of the delinquent payment at a daily rate
equivalent to the rate of return on money deposited in the Local
Agency Investment Fund pursuant to Section 16429.1 from the date the
payment was originally due to either 30 days after the date of the
issuance by the Controller of the final audit report concerning the
failure to pay or the date of payment by the entity responsible for
the delinquent payment, whichever comes first. In calculating the
interest under this paragraph, the Controller shall apply the average
monthly Local Agency Investment Fund rate over the period of
delinquency.
(2) Calculate a penalty at a daily rate equivalent to 1 1/2
percent per month from the date 30 days after the date of the
issuance by the Controller of the final audit report concerning the
failure to pay.
(c) Interest or penalty amounts calculated pursuant to subdivision
(b) shall be paid by the county, city and county, or court to the
State Court Facilities Construction Fund or the Immediate and
Critical Needs Account of the State Court Facilities Construction
Fund, whichever is appropriate, no later than 45 days after the end
of the month in which the interest or penalty was calculated. Payment
shall be made by the entity responsible for the error or other
action that caused the failure to pay, as determined by the
Controller in a notice given to that party by the Controller.
(d) Notwithstanding Section 77009, the court may pay any penalty
or interest imposed pursuant to this section due to an error or other
action by the court from money received from the Trial Court Trust
Fund. This section does not require an increase in a court's
allocation from the Trial Court Trust Fund.
(e) The Controller may permit a county, city and county, or court
to pay the interest or penalty amounts according to a payment
schedule in the event of a large interest or penalty amount that
causes a hardship to the paying entity.
(f) The party responsible for the error or other action that
caused the failure to pay may include, but is not limited to, the
party that collected the funds who is not the party responsible for
remitting the funds to the State Court Facilities Construction Fund
or the Immediate and Critical Needs Account of the State Court
Facilities Construction Fund, if the collecting party failed to
provide or delayed providing the remitting party with sufficient
information needed by the remitting party to distribute the funds.
(g) The changes made to this section by Chapter 452 of the
Statutes of 2013 shall apply to all delinquent payments for which the
Controller has not issued a final audit before January 1, 2014.