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Court-Ordered Restitution (COR) and Court-Ordered Investigation (COI) Collection

Purpose of bulletin

To inform staff of new taxpayer liabilities for Court-Ordered Restitution and Court-Ordered Investigation costs.

Background

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.

Additional Information

These taxpayer liabilities can be collected the same as other tax year balances due.

Taxpayer inquiries

These taxpayer liabilities are assessed or abated by the Criminal Investigation Bureau.