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State of California Franchise Tax Board

Court-Ordered Debt (COD) - Program Overview


California courts impose fines, state or local penalties, bail, forfeitures, restitution fines and orders, vehicle code violations, or any other amounts upon a person for criminal offenses.

The Legislature authorized us to collect court-ordered debt for participating courts and agencies. The participating courts and agencies fund our administrative costs, which do not exceed 15 percent of the amount we collect. Due to our continued success, the legislature made COD permanent and expanded it to accept cases from all 58 counties. (California Revenue and Taxation Code Sections 19280 – 19282)

We only collect debt on behalf of the referring court or agency. If you have case specific questions, need details about your debt, or you dispute the amount due, you must contact the referring court or agency that imposed the debt.