Franchise Tax Board

Government Code Section 12419.5Opens in new window  authorizes the State Controller’s office to collect money that is due to one state agency by an individual by deducting the amount of credits due to such individual by another state agency. This procedure is called an interagency intercept. An amount owed to an individual by the State may be for a refund of tax, license, or fee; payment of services received or materials purchased. Refunds of retirement contributions are not subject to intercept. Franchise Tax Board (FTB) operates the Interagency Intercept Collection program on behalf of the State Controller's office. FTB’s Interagency Intercept Collection program receives requests from participating agencies to intercept tax refunds or lottery winnings from individuals or business entities that owe delinquent amounts to state and local agencies.

Contact Information

For any further questions regarding FTB, please send an email to Please be sure to provide us with your full name and CWID number so that we may access your account.