Section 6835 Of Article 8. Miscellaneous Provisions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 6. >> Article 8.
6835
. (a) The board may enter into an agreement with the Internal
Revenue Service or any other state imposing a sales and use tax, or a
similar tax, for the purpose of collecting delinquent tax debts with
respect to amounts assessed or imposed under this part, provided the
agreements do not cause the net displacement of civil service
employees. The agreement may provide, at the discretion of the board,
the rate of payment and the manner in which compensation for
services shall be paid.
(b) At the discretion of the board, the Internal Revenue Service
or the other state collecting the tax debt pursuant to subdivision
(a) may, as part of the collection process, refer the tax debt for
litigation by its legal representatives in the name of the board.
(c) For purposes of this section, "displacement" includes layoff,
demotion, involuntary transfer to a new class, involuntary transfer
to a new location requiring a change of residence, and time base
reductions. "Displacement" does not include changes in shifts or days
off, nor does it include reassignment to any other position within
the same class and general location.