SECTIONS 19195 - California Statutes

REVENUE AND TAXATION CODE

SECTION 19195

19195. (a) Notwithstanding any other provision of law, including
Section 6254.21 of the Government Code, the Franchise Tax Board shall
make available as a matter of public record each calendar year a
list of the 250 largest tax delinquencies in excess of one hundred
thousand dollars ($100,000) under Part 10 and Part 11 of this
division, as of December 31 of the preceding year. For purposes of
compiling the list, a tax delinquency means the total amount owed by
a taxpayer to the State of California for which a notice of state tax
lien has been recorded in any county recorder's office in this
state, pursuant to Chapter 14 (commencing with Section 7150) of
Division 7 of Title 1 of the Government Code.
(b) For purposes of the list, a tax delinquency does not include
any of the following and may not be included on the list:
(1) A delinquency for which payment arrangements have been agreed
to by both the taxpayer and the Franchise Tax Board and the taxpayer
is in compliance with the arrangement.
(2) A delinquency for which the taxpayer has filed for bankruptcy
protection pursuant to Title 11 of the United States Code.
(3) A delinquency for which the person or persons liable for the
tax have contacted the Franchise Tax Board and for which resolution
of the tax delinquency has not been rejected by the Franchise Tax
Board.
(c) Each annual list shall, with respect to each delinquency,
include all the following:
(1) The name of the person or persons liable for payment of the
tax and that person's or persons' address.
(2) The amount of tax delinquency as shown on the notice or
notices of state tax lien and any applicable interest or penalties,
less any amounts paid.
(3) The earliest date that a notice of state tax lien was filed.
(4) The type of tax that is delinquent.
(d) Prior to making a tax delinquency a matter of public record as
required by this section, the Franchise Tax Board shall provide a
preliminary written notice to the person or persons liable for the
tax by certified mail, return receipt requested. If within 30 days
after issuance of the notice, the person or persons do not remit the
amount due or make arrangements with the Franchise Tax Board for
payment of the amount due, the tax delinquency shall be included on
the list.
(e) The annual list described in subdivision (a) shall include the
following:
(1) The telephone number and address of the Franchise Tax Board
office to contact if a person believes placement of his or her name
on the list is in error.
(2) The aggregate number of persons that have appeared on the list
who have satisfied their delinquencies in their entirety and the
dollar amounts, in the aggregate, that have been paid attributable to
those delinquencies.
(f) As promptly as feasible, but no later than five business days
from the occurrence of any of the following, the Franchise Tax Board
shall remove that taxpayer's name from the list of tax delinquencies:
(1) Tax delinquencies for which the person liable for the tax has
contacted the Franchise Tax Board and resolution of the delinquency
has been arranged.
(2) Tax delinquencies for which the Franchise Tax Board has
verified that an active bankruptcy proceeding has been initiated.
(3) Tax delinquencies for which the Franchise Tax Board has
verified that a bankruptcy proceeding has been completed and there
are no assets available with which to pay the delinquent amount or
amounts.
(4) Tax delinquencies that the Franchise Tax Board has determined
to be uncollectible.
(g) A person whose delinquency appears on the annual list, and who
satisfies that delinquency in whole or in part, may request the
Franchise Tax Board to include in its annual list any payments that
person made to satisfy the delinquency. Upon receipt of that request,
the Franchise Tax Board shall include those payments on the list as
promptly as feasible.