Section 19520 Of Article 1. Powers And Duties Of Franchise Tax Board From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 7. >> Article 1.

. Unless otherwise specifically provided, if a provision of law, including Section 1088.5 and Section 1088.8 of the Unemployment Insurance Code, authorizes the use of information for tax enforcement purposes, the term "tax enforcement" includes the collection of any amount referred to the Franchise Tax Board for collection under a provision of law that authorizes the Franchise Tax Board to collect that amount in the same manner as an unpaid tax liability is collected by the Franchise Tax Board.