California Government Code

§ 12419.10

GOV § 12419.10 Effective Jan 1, 2023Div. 3 · Title 2 · Part 2 · Ch. 5 · Art. 2

Statute text

(a)(1) The Controller shall, to the extent feasible, offset any amount overdue and unpaid for a fine, penalty, assessment, bail, vehicle parking penalty, or court-ordered reimbursement for court-related services, from a person or entity, against any amount owing the person or entity by a state agency on a claim for a refund from the Franchise Tax Board under the Personal Income Tax Law or the Bank and Corporation Tax Law, from winnings in the California State Lottery, or a cash payment of a claim for unclaimed property held by the state. Standards and procedures for submission of requests for offsets shall be as prescribed by the Controller. Neither the Controller nor the Franchise Tax Board shall condition a request for offset on the submission of a person’s social security number. If sufficient funds are not available to satisfy an offset request, the Controller, after first applying the amounts available to any amount due a state agency, may allocate the balance among any other requests for offset.

(2)Any request for an offset for a vehicle parking penalty shall be submitted within three years of the date the penalty was incurred. This three-year maximum term for refund offsets for parking tickets applies to requests submitted to the Controller on or after January 1, 2004.

(b)Once an offset request for a vehicle parking penalty is made, a local agency may not accrue additional interest charges, collection charges, penalties, or other charges on or after the date that the offset request is made. Payment of an offset request for a vehicle parking penalty shall be made on the condition that it constitutes full and final payment of that offset.

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Legislative history

Amended (as amended by Stats. 2021, Ch. 615, Sec. 173) by Stats. 2022, Ch. 800, Sec. 1. (AB 2746) Effective January 1, 2023.