The Controller may, in the Controller’s discretion, offset any amount due a state agency from a person or entity, against any amount owing that person or entity by any state agency. The Controller may deduct from the claim, and draw the Controller’s warrants for the amounts offset in favor of the respective state agencies to which due, and, for any balance, in favor of the claimant. Whenever insufficient to offset all amounts due state agencies, the amount available shall be applied in the manner as the Controller, in the Controller’s discretion, shall determine. If, in the discretion of the Controller, the person or entity refuses or neglects to file a claim within a reasonable time, the head of the state agency owing the amount shall file the claim on behalf of that person or entity. If approved by the
Controller, the claim shall have the same force and effect as though filed by that person or entity. The amount due any person or entity from the state or any agency thereof is the net amount otherwise owing that person or entity after any offset as provided in this section.
For purposes of this section, an amount owing to a person or entity by any state agency shall include any tax refund.
This section shall not apply to payment of online game prizes of ninety-nine dollars ($99) or lower by California State Lottery Retailers pursuant to subdivision (a) of Section 8880.32.
Notes of Decisions
Gardens Reg. Hosp. & Med. Ctr. v. State of California, 975 F.3d 926 (9th Cir. 2020).
· cites it 3× “As the reference to California Government Code § 12419.5 confirms, this provision of the HQAF statute asserts a broad right to “offset any amount due a state agency from a person or entity”—here, the HQAF assessments—“against any amount owing that person or entity by any state…”
Aktar v. Anderson, 97 Cal. Daily Op. Serv. 8366 (Cal. Ct. App. 1997).
· cites it 4× “Government Code section 12419.5, the tax intercept provision in issue, provides in relevant part: "The Controller may, in his or her discretion, offset any amount due a state agency from a person or entity, against any amount owing that person or entity by any state agency.”
Stucka v. United States of Am. (In Re Stucka), 77 B.R. 777 (Bankr. C.D. Cal. 1987).
“The FTB took this action pursuant to California Government Code § 12419.5 (West 1980), which provides in part: The Controller may, in his discretion, offset any amount due a state agency from a person or entity, against any amount owing such person or entity by any state agency_…”
Del Costello v. State of California, 135 Cal. App. 3d 887 (Cal. Ct. App. 1982).
“” (Gov. Code, § 12419.5.) 1 Plaintiff argues that withheld taxes remain the property of the wage earner until the actual tax liability is determined.”
Garg v. People Ex Rel. State Bd. of Equalization, 97 Cal. Daily Op. Serv. 1608 (Cal. Ct. App. 1997).
“” 3 Government Code section 12419.5 provides in pertinent part that: “The Controller may, in his or her discretion, offset any amount due a state agency from a person or entity, against any amount owing that person or entity by any state agency .”
Cnty. of Orange v. Cory, 97 Cal. App. 3d 760 (Cal. Ct. App. 1979).
“(Gov. Code, § 12419.5.) Thereafter, the County petitioned for a writ of mandate directing the State Controller to pay to it the sum in dispute.”
Columbus v. Comm'r, 1998 T.C. Memo. 60 (Tax Ct. 1998).
“On January 25, 1993, January 3, 1994, and May 21, 1994, representatives of the Office of the District Attorney, Family Support Division, Alameda County, California, wrote to petitioner about his obligation to pay support for his eldest daughter.”
In re: Raj Singh (9th Cir. BAP 2013).
“The EDD further 3 asserted that California’s Interagency Intercept Collection Program 4 ( Cal. Gov. Code § 12419.5 ) required the Tax Board to pay the 5 Proceeds to EDD to satisfy Mr.”
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