Section 19378 Of Article 2. Suit For Tax From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 6. >> Article 2.
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.