Gov. Code, § 12419.3 · Article 2. Duties
Gov. Code, § 12419.3
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The Controller shall offset delinquent accounts against personal income tax refunds that have been certified by the Franchise Tax Board, in the following priority:
(a) The nonpayment of child or family support accounts enforced by a local child support agency.
(b) The nonpayment of child or family support accounts enforced by someone other than a local child support agency.
(c) The nonpayment of spousal support accounts enforced by a local child support agency.
(d) The nonpayment of spousal support accounts enforced by someone other than a local child support agency.
(e) The nonpayment of penalties to the Restitution Fund.
(f) The benefit overpayment accounts administered by the Employment Development Department if no signed reimbursement agreement exists, or if two consecutive payments on a reimbursement agreement are delinquent at any time.
(g) The other offset accounts in the priority determined by the Controller.
Notes and commentary — not statutory text
History
Amended by Stats. 2009, Ch. 578, Sec. 1. (SB 314) Effective January 1, 2010.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12419.3.
- Text hash
- sha256 cb7fe3cd7ddccc39c3fa1790b58f0e692eb1b92d4aa9376a8738e639e5aaedb3
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
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Government Code
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