Bill Text: CA SB954 | 2011-2012 | Regular Session | Chaptered

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Bill Title: Controller: offset payments.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2012-09-27 - Chaptered by Secretary of State. Chapter 650, Statutes of 2012. [SB954 Detail]

Download: California-2011-SB954-Chaptered.html

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BILL NUMBER: SB 954	CHAPTERED
	BILL TEXT

	CHAPTER  650
	FILED WITH SECRETARY OF STATE  SEPTEMBER 27, 2012
	APPROVED BY GOVERNOR  SEPTEMBER 27, 2012
	PASSED THE SENATE  MAY 3, 2012
	PASSED THE ASSEMBLY  AUGUST 20, 2012
	AMENDED IN SENATE  MARCH 1, 2012

INTRODUCED BY   Senator Liu

                        JANUARY 5, 2012

   An act to amend Section 12419.8 of the Government Code, relating
to state government.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 954, Liu. Controller: offset payments.
   Existing law authorizes the Controller to offset or deduct certain
amounts due a city or county to satisfy certain state claims.
Existing law requires the Controller, at the request of the city or
county, to offset any amount due a city or county against any amount
owing the person or entity by a state agency on a claim for a refund
from the Franchise Tax Board or for a refund from the State Board of
Equalization, under specified provisions of law, or winnings from the
California State Lottery.
   This bill would include in the Controller's required calculation
of the offset amount due a city or county, any amount owing the
person or entity by a state agency on a claim filed by the owner, as
described, for payment of unclaimed property held by the state.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 12419.8 of the Government Code is amended to
read:
   12419.8.  (a) The Controller may, in his or her discretion, offset
any amount due a city or county from a person or entity pursuant to
paragraph (1), (2), or (4) of subdivision (c), and shall, at the
request of the city or county, offset any amount due a city or county
from a person or entity pursuant to paragraph (3) of subdivision
(c), against any amount owing the person or entity by a state agency
on a claim for a refund from the Franchise Tax Board under the
Personal Income Tax Law or the Bank and Corporation Tax Law, a claim
for refund from the State Board of Equalization under the Sales and
Use Tax Law, from winnings in the California State Lottery, or a
claim filed by the owner, as described in subdivision (d) of Section
1540 of the Code of Civil Procedure, for payment of money from
unclaimed property held by the state. Standards and procedures for
submission of requests for offsets shall be as prescribed by the
Controller. Whenever insufficient funds are available to satisfy an
offset request, the Controller, after first applying the amounts
available to any amount due a state agency, may allocate the balance
among any other requests for offset.
   (b) The Controller shall deduct and retain from any amount offset
in favor of a city or county an amount sufficient to reimburse the
Controller, the Franchise Tax Board, the State Board of Equalization,
or the California State Lottery for their administrative costs of
processing the offset payment.
   (c) This section shall apply only to any of the following
situations:
   (1) Where the amount has been reduced to a judgment.
   (2) Where the amount is contained in an order of a court.
   (3) Where the amount is from a bench warrant for payment of any
fine, penalty, or assessment.
   (4) Where the amount is delinquent unsecured property taxes on
which a certificate lien has been filed for record in the office of
the county recorder pursuant to Section 2191.3 of the Revenue and
Taxation Code.
   (d) For purposes of paragraph (4) of subdivision (c):
   (1) Upon the tax collector's request for taxpayer identification
numbers required by the Controller's procedures, the tax collector
shall immediately notify the appropriate assessee, by registered or
certified mail, that the request has been made for the purpose of
intercepting refunds from the state government due the taxpayer, in
order to offset the delinquent property tax obligation. The letter
shall state that if the assessee does not pay the outstanding tax
amount to the tax collector within 20 days, the required taxpayer
identification number will be so provided.
   (2) The tax collector shall not be named in any action that may be
brought as a result of compliance with this subdivision.