Court-Ordered Restitution (COR) and Court-Ordered Investigation (COI) Collection
FTB Archive Disclaimer: Archived content is not current and may contain broken links. It remains online for historical reference or research. The search function above allows you to search archived and current content separately. If you need archived content in a different format, contact us.
Purpose of bulletin
To inform staff of new taxpayer liabilities for Court-Ordered Restitution and Court-Ordered Investigation costs.
AB 1530 added R&TC Section 19722, authorizing us to collect COR and COI awarded to us in criminal proceedings. They will appear as a taxpayer liability penalty in our systems and correspondence.
These taxpayer liabilities can be collected the same as other tax year balances due.
These taxpayer liabilities are assessed or abated by the Criminal Investigation Bureau.
Help Us Improve Our Website
Don't include social security numbers or other personal/confidential information.
Thank you for your help.
If you need assistance, contact us.
Oops! Something went wrong.
We appreciate your feedback. Please try again later