CA AB1530

Authorizes the Franchise Tax Board to collect court-ordered restitution and other amounts imposed for criminal offenses using the same collection methods as delinquent income tax liability, including earnings withholding orders and levies.

Establishes that restitution orders are final and due to the State of California on the date they are recorded on the Franchise Tax Board's records, and allows the Franchise Tax Board to retain amounts for investigation costs.

Applies interest to collected restitution amounts at the greater of the applicable rate or the standard tax interest rate under Section 19521 from the date recorded.

Allows restitution amounts to be collected through Notice of State Tax Lien recording without limitations under existing statute of limitations provisions.

Adds restitution collection amounts to the priority list for payment when a debtor has multiple debts being collected by the Franchise Tax Board, unless the taxpayer specifically designates payment otherwise.