Cal. Rev. & Tax. Code § 19280
(a)
(1)
(2) For purposes of this subdivision:
(B) Restitution orders may be referred to the Franchise Tax Board only by a government entity, as agreed upon by the Franchise Tax Board, provided that all of the following apply:
(d)
(h)
(1) Both of the following shall apply to any levy or order issued on or after January 1, 2022, under subdivision (c):