Assembly Bill 1395 (Escutia), as enacted on October 3, 1997, made the following changes to California law:
SUBJECT: Child Support/Over 90 Days Delinquent Refer To FTB/Voluntary Referral/Tax Priority/SSA Searches
Section 19271 of the Revenue and Taxation Code is amended.
This act requires district attorneys (DAs) to refer all child support obligations that they are responsible for enforcing that are 91 days delinquent to Franchise Tax Board (FTB) for collection as though they are final delinquent personal income taxes. Counties with child support collection programs and systems in operation as of April 1, 1997, which are comparable to FTB’s child support collection program and system, may be exempt from referring their delinquencies to FTB for collection.
Additionally, this act allows DAs to voluntarily refer child support obligations that are more than 30 but less than 91 days delinquent to FTB for collection as though they are delinquent taxes. In the event an individual owes both delinquent tax collection and child support referred to FTB for collection, with certain exception, tax collection activities take priority over those for child support collection.
Section 19274 is added to the Revenue and Taxation Code.
This act allows DAs to request FTB search for the social security number (SSNs) of noncustodial parents in any child support case. In conducting the SSN search, FTB can use tax enforcement information or child support enforcement information.
This act will not require any reports by the department to the Legislature.