Gov. Code, § 12419.3.3 · Article 2. Duties
Gov. Code, § 12419.3.3
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Notwithstanding any other provision of this article, for taxable years beginning on or after January 1, 2024, the Controller shall not offset delinquent accounts against the personal income tax refunds of an individual who received the earned income tax credit under Section 17052 of the Revenue and Taxation Code, the young child tax credit under Section 17052.1 of the Revenue and Taxation Code, or the foster youth tax credit under Section 17052.2 of the Revenue and Taxation Code, for the taxable year.
(b) This section shall not apply to delinquent accounts for the nonpayment of child or family support.
Notes and commentary — not statutory text
History
Amended by Stats. 2023, Ch. 55, Sec. 1. (SB 131) Effective July 10, 2023.
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=12419.3.3.
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- sha256 eb7bec6f9b8f9d39857db769f167dd438dd23d4534d4a47e47be04085fb2a99e
- 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
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