Current through the 2024 Legislative Session.
Section 12419.2 - Program to provide multiple offsets with adjustable priorities when joint return filed(a) The Controller shall, under the authority to offset granted by Section 12419.5 and in conjunction with the Franchise Tax Board, develop a program to provide for multiple offsets with adjustable priorities and, when a joint return is filed, the ability to cross-match the liable person's social security number.(b) The Controller shall charge, by arrangement with the entities who elect to participate in the program, an amount sufficient to reimburse the Controller and the Franchise Tax Board for the costs of administration of the program. State agencies participating in the offset program may add the cost of collection, as determined by the Controller, to the amount due the agency.Added by Stats. 1984, Ch. 1581, Sec. 1. Effective September 30, 1984.