(a) (1) Penalties imposed pursuant to Title 21 (commencing with Section 100000) of the Government Code, upon an eligible employer for failure to comply with Title 21 (commencing with Section 100000) of the Government Code, may be referred by the CalSavers Retirement Savings Board to the Franchise Tax Board for collection under guidelines prescribed by the Franchise Tax Board.
(2) The Franchise Tax Board shall establish criteria for referral that shall include setting forth a minimum dollar amount subject to referral and collection.
(b) Upon written notice to a noncompliant eligible employer from the Franchise Tax Board, any amount referred to the Franchise Tax Board under subdivision (a) shall be treated as final and due and payable to the State of California, and may be collected from the eligible employer by the Franchise Tax Board in any manner authorized under the law for collection of a delinquent personal income tax liability, except that an overpayment of any liability imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part shall not be credited against any balance due pursuant to this section.
(c) Any information, information sources, or enforcement remedies and capabilities available to the CalSavers Retirement Savings Board or the state referring to the amount due described in subdivision (a) shall be available to the Franchise Tax Board to be used in conjunction with, or independent of, the information, information sources, or remedies and capabilities available to the Franchise Tax Board.
(d) The activities required to implement and administer this article shall not interfere with the primary mission of the Franchise Tax Board to administer Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001).
(e) A collection under this article is not a payment of income taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001).
(Added by Stats. 2020, Ch. 21, Sec. 15. (AB 102) Effective June 29, 2020.)