State regulations require FSD or local child support agency`s to refer delinquent child support obligations to FTB for collection. The FSD or local child support agency`s may also refer current child support obligations to FTB for collection. The FTB collects delinquent child support in the same manner and with the same force and effect as they are authorized to use in the collection of state personal income taxes. The system sorts through more than 200 million records to locate an individual`s assets. Once assets are found, levies are issued that can attach wages, bank accounts (such as checking, savings, IRA and Keogh), rents, royalties, dividends and commissions. The FTB can also seize both real and personal property such as vacant land, cash, safe deposit boxes, vehicles and boats.
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