Senate Bill 247 (Lockyer), as enacted on October 3, 1997, made the following changes to California law:
SUBJECT: Tax Collection Superior to Child Support Collection/Shift to General Fund Expenditure
Section 19272 of the Revenue and Taxation Code is amended.
This act shifts the funding for the FTB's child support collection program from county incentive payments to the General Fund on and after January 1, 1998.
Section 19532 of the Revenue and Taxation Code, as amended by Chapter 1001 of the Statutes of 1996, is renumbered to 19533.
Currently two sections of the Revenue and Taxation Code are numbered 19532. This act renumbers, on and after January 1, 1998, the provision that provides a payment application hierarchy if the debtor owes both delinquent taxes and another debt referred to FTB for collection.
This act does not require any reports by the department to the Legislature.