Understanding the California Interagency Intercept Collection Program (Tax Intercepts)


Overview


The California Interagency Intercept Collection Program is a state-run service that helps public agencies collect unpaid debts. As a state agency, UC San Diego participates in this program.

 

How the Program Works


When a student has unpaid charges that the University cannot collect, UC San Diego may partner with the California Franchise Tax Board (FTB) and the State Controller’s Office. The FTB can collect these unpaid funds from:


 

The 30-Day Notice Period


Before your account is sent to the FTB, UC San Diego will mail you a notification letter. You have 30 days from the date on the letter to take action.

Within this 30-day window, you can:

  1. Pay the balance in full.
  2. Dispute the charges if you believe they are incorrect.
  3. Request a payment agreement to resolve the debt over time.

If you contact us within these 30 days, your account will not be submitted to the FTB for that tax year while we review your case.

 

Learn More


If you still have questions, please submit a ticket.