California § 12419.3 - The Controller shall offset delinquent accounts against personal income tax refun
Full text of California Public Contract Code - PCC § 12419.3 — The Controller shall offset delinquent accounts against personal income tax refun, with citation guidance and answers to common questions.
§ 12419.3. The Controller shall offset delinquent accounts against personal income tax refun
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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 12419.3
What does Public Contract Code - PCC § 12419.3 cover?
Section 12419.3 ("The Controller shall offset delinquent accounts against personal income tax refun") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 12419.3?
A common citation format is "Public Contract Code - PCC § 12419.3" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 12419.3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.