Section 12419.2 Of Article 2. Duties From California Government Code >> Division 3. >> Title 2. >> Part 2. >> Chapter 5. >> Article 2.
12419.2
. (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.