Section 60709 Of Chapter 11. Violations From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 11.
60709
. (a) (1) Restitution orders or any other amounts imposed by a
court of competent jurisdiction for criminal offenses upon a person
or any other entity that are due and payable to the board may be
collected by the board in any manner provided by law for collection
of a delinquent diesel fuel tax liability, including, but not limited
to, issuance of an order and levy under Article 4 (commencing with
Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of
the Code of Civil Procedure in the manner provided for earnings
withholding orders for taxes.
(2) Amounts imposed by a court of competent jurisdiction as an
order of restitution for criminal offenses shall be treated as final
and due and payable to the State of California on the date that
amount is established on the records of the board.
(b) Part 31 (commencing with Section 60001) shall apply to amounts
collected under this section in the same manner and with the same
force and effect and to the full extent as if the language of those
laws had been incorporated in full into this section, except to the
extent that any provision is either inconsistent with this section or
is not relevant to this section.
(c) Notwithstanding Chapter 8 (commencing with Section 60501), a
refund or credit shall not be allowed for any amounts paid or
payments applied under this section.
(d) Amounts authorized to be collected pursuant to this section
may accrue interest at the greater of the rate applicable to the
amounts being collected or the rate provided under Section 6591.5
from and after the date the amounts are established on the records of
the board.
(e) Amounts authorized to be collected pursuant to this section
are not subject to any statute of limitations set forth in Chapter 7
(commencing with Section 60401).
(f) Notwithstanding Sections 60441 to 60445, inclusive, or Chapter
14 (commencing with Section 7150) of Division 7 of Title 1 of the
Government Code, any portion of the amounts authorized to be
collected under this section that remain unsatisfied may be collected
by the recording of a notice of state tax lien. The board may record
or extend a recorded notice of state tax lien at any time until the
amount due, including any accrued interest, is paid in full.
(g) This section shall apply on and after January 1, 2012, to
amounts authorized to be collected pursuant to this section that are
due and payable to the board before, on, or after January 1, 2012.