This program is administered by the California Franchise Tax Board (FTB), on behalf of the State Controller’s Office. Whenever a state agency is unable to collect on unpaid charges, they can enlist the help of the California FTB. The California FTB collects money from tax refunds, lottery winnings, or unclaimed property.

As a state agency, UC San Diego is approved to participate in this program. Accounts that may be sent to the California FTB for tax intercept will be mailed letters and provided with 30 days to respond and either provide payment or dispute the charges. All inquiries received within that time frame will not be submitted to the California FTB for that tax year, to allow time to review account charges, submit payment, and/or request a time payment agreement. 

More information about the California Interagency Intercept Program can be found below:

• https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/february-2019/interagency-intercept-collection-program.html#:~:text=We%20administer%20the%20Interagency%20Intercept,the%20IRS%20and%20California%20colleges.
• https://sfs.ucsd.edu/student-accounts/disputes/tax-interception.html