10876-10879

REVENUE AND TAXATION CODE
SECTION 10876-10879




10876.  Every license fee and any penalty added thereto, from the
date on which the fee becomes due, shall constitute a lien upon the
vehicle for which due and upon any other vehicle owned by the owner
of that vehicle.


10877.  The department shall collect the fee and any penalty by
seizure and sale of the vehicle as provided in Article 6 (commencing
with Section 9800) of Chapter 6 of Division 3 of the Vehicle Code, or
by appropriate civil action.


10878.  (a) Notwithstanding Sections 10877 and 10951, on and after
July 1, 1993, the responsibility and authority for the collection of
the following delinquent amounts, and any interest, penalties, or
service fees added thereto, shall be transferred from the department
to the Franchise Tax Board:
   (1) Registration fees.
   (2) Transfer fees.
   (3) License fees.
   (4) Use taxes.
   (5) Penalties for offenses relating to the standing or parking of
a vehicle for which a notice of parking violation has been served on
the owner, and any administrative service fee added to the penalty.
   (6) Any court-imposed fine or penalty assessment, and any
administrative service fee added thereto, that is subject to
collection by the department.
   (b) Any reference in this part to the department in connection
with the duty to collect these amounts shall be deemed a reference to
the Franchise Tax Board.
   (c) The amounts collected under subdivision (a) may be collected
in any manner authorized under the law as though they were a tax
imposed under Part 10 (commencing with Section 17001) that is final,
including, but not limited to, issuance of an order and levy under
Article 4 (commencing with Section 706.070) of Chapter 5 of Division
2 of Title 9 of Part 2 of the Code of Civil Procedure in the manner
provided for earnings withholding order for taxes. Part 10
(commencing with Section 17001), 10.2 (commencing with Section
18401), or 10.7 (commencing with Section 21001), or any other
applicable law shall apply for this purpose in the same manner and
with the same force and effect as if the language of Part 10, 10.2,
or 10.7, or the other applicable law is incorporated in full into
this authority to collect these amounts, except to the extent that
the provision is either inconsistent with the collection of these
amounts or is not relevant to the collection of these amounts.
   (d) Even though the amounts authorized by this section are
collected as though they are taxes, amounts so received by the
Franchise Tax Board shall be deposited into an appropriate fund or
account upon agreement between the Franchise Tax Board and the
department. The amounts shall be distributed by the department from
the appropriate fund or account in accordance with the laws providing
for the deposits and distributions as though the moneys were
received by the department.
   (e) For any collection action under this section, the Franchise
Tax Board may utilize the contract authorization, procedures, and
mechanisms available either with respect to the collection of taxes,
interest, additions to tax, and penalties pursuant to Section 18837
or 19376, or with respect to the collection of the delinquencies by
the department immediately prior to the time this section takes
effect.
   (f) The Legislature finds that it is essential for fiscal purposes
that the program authorized by this section be expeditiously
implemented. Accordingly, Chapter 3.5 (commencing with Section 11340)
of Part 1 of Division 3 of Title 2 of the Government Code shall not
apply to any standard, criteria, procedure, determination, rule,
notice, or guideline established or issued by the Franchise Tax Board
in implementing and administering the program required by this
section.
   (g) Any standard, criteria, procedure, determination, rule,
notice, or guideline, that is not subject to the provisions of
Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3
of Title 2 of the Government Code pursuant to subdivision (f), shall
be approved by the Franchise Tax Board, itself.
   (h) The Franchise Tax Board may enter into any agreements or
contracts necessary to implement and administer the provisions of
this section. The Franchise Tax Board in administering this section
may delegate collection activities to the department. Any contracts
may provide for payment of the contract on the basis of a percentage
of the amount of revenue realized as a result of the contractor's
services under that contract. However, the Franchise Tax Board, in
administering this part, may not enter into contracts with private
collection agencies as authorized under Section 19377.




10879.  In the case of leased vehicles, for purposes of Section
10877, this section, and Article 6 (commencing with Section 9800) of
Chapter 6 of Division 3 of the Vehicle Code, the following shall
apply:
   (a) (1) Except as provided in subdivision (b), in the event the
lessor designates the address of the lessee under subdivision (a) of
Section 4453.5 of the Vehicle Code and provides the Department of
Motor Vehicles with the address of the lessor, at a time and in the
form and manner required by the department, the lessee shall be
solely liable for the following, and any interest, penalties, or
service fees added thereto:
   (A) Penalties resulting from the delinquent registration of the
leased vehicle.
   (B) Penalties for offenses relating to the standing or parking of
a vehicle for which a notice of parking violation has been served on
the owner.
   (C) Any court-imposed fines or penalty assessments that are
subject to collection by the department.
   (2) Except as provided in paragraph (3), the lien described in
Section 9800 of the Vehicle Code shall remain in full force and
effect for all unpaid penalties, fines, and fees described in this
subdivision, including related interest, if any.
   (3) Upon a bona fide sale or transfer of the vehicle, the lien on
the vehicle being sold or transferred shall be released if the lessor
has paid the registration and license fees within 30 days after the
lessor is issued notice and demand by the Franchise Tax Board in
accordance with subdivision (b).
   (4) Any amount that is owed by the lessee under paragraph (1) at
the time the lien is released in accordance with paragraph (3) shall
constitute a lessee liability enforceable under Section 9805 of the
Vehicle Code and collectible in accordance with Section 10878 of this
code.
   (b) If, within 30 days after notice and demand is issued to the
lessor by the Franchise Tax Board, the lessor fails to pay the
registration and license fees required to register the vehicle, all
of the following shall apply to the lessor:
   (1) The lessor shall remain solely liable for those registration
and license fees.
   (2) The lessor shall be jointly and severally liable with the
lessee for the amounts described in paragraph (1) of subdivision (a).
   (3) The lessor shall not be subject to relief under Section 4760
or 9561 of the Vehicle Code or any other law.