State of California Franchise Tax Board ’09

State of California

Franchise Tax Board

’09Participation Booklet c.

Interagency Intercept Collections › CA Colleges
› CA Government
Administered by the Franchise Tax Board
in conjunction with the State Controller’s Office Agencies

a.

CA Tax Refunds › b.
CA Lottery Winnings › Interagency Intercept
Collections
Interagency Intercept
Collections Process

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Interagency Intercept Table of Contents
Collections

Participation Booklet for 2009

Inside:

Chapter 1 Interagency Intercept Collections Program Overview 3

Chapter 2 Eligibility 5

Chapter 3 Steps For Participation 9

Chapter 4 Submitting Debtor Accounts 13

Chapter 5 Managing Debtor Accounts 21

Chapter 6 Contact Information 27

Chapter 7 Intercept Forms and a Sample Notice 31

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 1

2 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Interagency Intercept Chapter 1
Collections

Participation Booklet for 2009

Interagency Intercept Collections Program Overview

This chapter explains the following:
• Program Overview
• Benefits
• Cost Per Account
• Providing Social Security Numbers

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 3

>> Chapter 1 Interagency Intercept Collections Program Overview

Program Overview

Many full-year and part-year California residents do not pay delinquent debts owed to government agencies
and California colleges. Yet these individuals are scheduled to receive Franchise Tax Board refunds or
California State Lottery winnings. In conjunction with the State Controller’s Office (SCO), our agency
intercepts these funds and transfers them to pay the individuals’ debts to participating agencies and
colleges. Note: We do not intercept corporation or partnership funds.

Benefits

Our program offers many benefits. We often collect funds that are otherwise unobtainable, and we can do
so in a fraction of the time and at less expense than other collection programs. Since 1975, our program
has collected over a billion dollars, and in 2007 alone, we collected $175 million for over 250 agencies.
We can provide the same service to your agency or college.

Cost Per Account

The intercept fees, per debtor account, are approximately $0.25 for a paper format and $0.20 for an
electronic format.

• The SCO charges intercept participants for the intercept fees. To determine this fee, the SCO,
California State Lottery, and FTB calculate the program’s costs per year. Then the SCO divides the
program’s costs by the number of accounts submitted for that year. As a result, the program fee may
vary year to year. The number of accounts submitted includes both successful and unsuccessful
submissions. If you have any billing questions call 916.845.5344 (not toll-free).

• The SCO bills each participating agency by approximately April 1 for each account submitted the
previous year.

• When an agency or college submits an intercept request, it agrees to pay the intercept fees. If you
fail to pay your fees within 30 days of the billing date, we may deduct the fees from any money we
intercept for you.

Providing Social Security Numbers

All agencies must provide a social security number (SSN) in order to participate in the Interagency
Intercept Collections Program.

4 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

ICnotleleracgtieonncsy Intercept Chapter 2

Participation Booklet for 2009

Eligibility

This chapter covers participant eligibility, which includes:
• Qualifying Participants
• Debts Eligible For Intercept Collections
• Government Code Sections

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 5

>> Chapter 2 Eligibility

Qualifying Participants

To qualify to participate in our intercept program, you must be:
• A California state, city, or county agency.

• A California state college, community college district, or other post-secondary educational
institution.

• The Internal Revenue Service (IRS).

Private collection firms cannot participate in our program; but they can submit accounts on behalf of
eligible agencies and colleges.

• Only qualifying agencies or colleges may provide liaisons to our intercept liaison, or contact our
liaison by phone.

• We only correspond with eligible agencies and colleges, even if they are involved with private
collection firms.

Debts Eligible For Intercept Collections

Many debts qualify for our intercept program.
• State agencies may submit any type of debt owed to them.

• Counties and cities can submit debts for property taxes, delinquent fines, bails, vehicle parking
penalties, court-ordered payments, or permitted debts.

• California colleges (and other post-secondary educational institutions) may submit debts to us for
delinquent registration, tuition, bad check fees, library fines, federally subsidized student loans, or
other permitted debts.

6 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Government Code Sections

The Government Code sections listed below authorize our intercept program. They determine the exact
debts your agency or college can submit to us for intercept collections.

• California agencies and colleges, refer to California Government Code Sections 12419.2, 12419.3,
12419.5, 12419.7, 12419.9, 12419.10, and 12419.11 and State Administrative Manual Sections
8790.1 through 8790.8.

• City and county agencies, refer to California Government Code Sections 12419.2, 12419.3,
12419.8, and 12419.10 and Revenue and Taxation Code Section 19551.

• The IRS refers to California Government Code Section 926.8.

• For city and county tax officials requesting social security numbers, refer to Revenue and Taxation
Code Section 19551 and Government Code Section 12419.8.

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 7

8 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Interagency Intercept Chapter 3
Collections

Participation Booklet for 2009

Steps For Participation

It is simple to participate in our Interagency Intercept Collections Program. This chapter
covers:

• Participation Overview

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 9

>> Chapter 3 Steps For Participation

Participation: Overview

Government agencies and California colleges can participate in our intercept program at any time.
However, since we process most refunds during the first three months of the calendar year, your agency
or college will benefit most by following the steps identified in the timeline, FTB 2646 Interagency
Intercept Collections Timeline (see page 47).

Step One

Your agency or college executive officer or director signs and submits an Initial Request to Participate (FTB
2282 PC) to the SCO by September 30.

• The Initial Request to Participate (FTB 2282 PC) is on page 33.

• After the SCO approves your request to participate, they mail an approval notice to us and a copy
to you.

Note: You may continue to Step Two while awaiting approval from SCO.

• Only new participant agencies or colleges must submit this form to the SCO.

Exeception: Continuing program participants must submit this form to change the type of
liabilities they want funds intercepted for.

Step Two

Your agency or college executive officer or director signs and submits an Intent to Participate (FTB 2280
PC SIDE 1) and an Agency Certification (FTB 2282 PC SIDE 2) to us by October 13.

• The Intent to Participate (FTB 2280 PC SIDE 1) is on page 35; the Agency Certification (FTB
2280 PC SIDE 2) is on page 36.

• Once we receive the SCO approved Initial Request to Participate (FTB 2282 PC), along with your
Intent to Participate (FTB 2280 PC SIDE 1) and Agency Certification (FTB 2280 PC SIDE 2), we
send a welcome letter with your two-digit agency code.

Step Three

Send your debtors a Pre-Intercept Notice (FTB 2288) by October 27.
• This alerts your debtors to the pending intercept action, allowing them to resolve or dispute the
liabilities before we intercept their funds.

• See page 37 for the form and additional instructions.

10 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Step Four

Submit your Annual Account Listing to us by December 1 for the upcoming year.
• Cartridge, CD, or disk account submission: see page 16.
• Time-Sharing Option account submission: see page 17.
• Annual Paper account submission: see page 19.
• Secure Electronic Communications (SEC) account submission: see page 18.

• Refer to pages 15-20 for more information on account submissions, records, etc.

Remember these important dates and what FTB does:
• December 30, purge all previous intercept requests.
• January 2, load all new process year intercept requests.
• February 17, send agencies a Confirmation of Accounts Received (FTB 2289 PC).

Step Five

Submit a Modified Account Listing if you need to add, delete, or change an account at any time during the
process year.

• Cartridge, CD, or disk account submission: see page 16.
• Time-Sharing Option account submission: see page 17.
• Modified account submission: see page 20.
• Secure Electronic Communications account submission: see page 18.

• Refer to pages 15-20 for more information on account submissions, records, etc.

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 11

Step Six

Intercept Reports:
• We send agencies weekly reports.

Step Seven

Fund disbursement:
• We disburse intercepted payments to you every month via the SCO.

Step Eight

Final aspects:
• SCO sends you a billing invoice for the previous year intercept services by April 1.

• By September, we send you an Interagency Intercept Collections Participation Booklet (FTB
2645) for the upcoming year.

• You may update or correct your Intent to Participate (FTB 2280 PC SIDE 1) at any time.

12 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Interagency Intercept Chapter 4
Collections

Participation Booklet for 2009

Submitting Debtor Accounts

We offer your agency or college many ways to submit your accounts to us. This chapter
covers:

• Account Submission Overview
• Debtor Account Cycle
• Account Submission Instructions
• Social Security Number Search
• Types of Media Submissions

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 13

>> Chapter 4 Submitting Debtor Accounts

Account Submission Overview

You can submit your agency’s or college’s debtor accounts to us at any time and in many ways. You can
send them via IBM 3480, 3490, or 3590 tape cartridges, 3½ inch disks, CDs, Time Sharing Option, SEC,
or paper.

Note: Paper submissions cannot exceed 250 accounts. Agencies or colleges with fewer than 250 accounts
can submit paper lists, however, we prefer these paper lists be submitted electronically via SEC. See page
18 for more information on SEC.

• Please submit your debtor accounts by only one media submission method.

• If your agency has multiple Agency Codes, you must separately identify each Agency Code and its
accompanying accounts. We request a separate file folder and transmittal for each Agency Code.

• Notify us when your debtor’s balance is paid, using a Modified Listing of Accounts (FTB 2279)
submission (as discussed in the Types of Electronic Submissions Section, pages 16-20). This is
important since debtors can make payments to you that we are unaware of.

• If you have electronic account submission questions, call our Data Exchange Unit at
916.845.3778 (not toll-free).

• Ensure the accuracy of your submissions to reduce the cost. We calculate cost per submission
whether successful or unsuccessful. Cost per Account is discussed on page 4.

Debtor Account Cycle

• Submit your debtor accounts to us by December 1, in the annual format, for the upcoming year.
Include your previous year’s accounts with a current balance due.

• We delete all current year intercept accounts on December 30.

• We load the upcoming year’s intercept accounts by the first week of January.

• By February 17, we send you an Accounts Received Letter along with a CD listing all accounts
accepted, and those rejected, with the basis of rejection.

o Review a list of common account rejection reasons on page 23.

o Review rejected account error message explanations on pages 24 and 25.

• You can add, delete, or change account information by submitting a Modified Listing of Accounts
(FTB 2279). This includes resubmitting rejected accounts after making the necessary corrections,
if applicable.

14 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Account Submission Instructions

Follow steps 1-3 for paper submissions and follow steps 1-5 for electronic media submissions. Submit
clear, complete, accurate, and legible information. Failure to follow these instructions can delay or prevent
the collection of your accounts.

1. List your agency or college name, agency code, and the words “Interagency Intercept Collections”
on all submissions and correspondence sent to us.

2. You must provide your debtor’s SSN on your account submissions.

3. If one debtor has multiple accounts with your agency or college, sum the debtor’s total and submit
it as one account balance item. If you list a debtor’s multiple accounts separately, we only accept
the first account.

4. Submit all accounts with an Interagency Intercept Transmittal (FTB 2283 PC) on page 43.

5. Do not use stickers or labels to mark CDs or other electronic media submissions. Use a permanent
marker.

Social Security Number Search

We can research SSNs only for city and county tax officials pursuing property tax debts.

• Submit SSN search requests by September 15 for the upcoming year.

• The Request for Social Security Number Search (FTB 2284 PC) is on page 45.

• SSN searches cost approximately $6.13 per account.

• Complete a separate form for each debtor’s SSN you request.

• We furnish an SSN to authorized officials when we match two of the submitted debtor information
items.

• We bill for this service by December 1 of each year.

Revenue and Taxation Code Section 19551, and Government Code Section 12419.8.

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 15

>> Chapter 4 Submitting Debtor Accounts

Types Of Electronic Media Submissions

Cartridge Submissions

When sending debtor accounts to us on a cartridge, follow these guidelines:
• Write data on a ½-inch magnetic tape in the unpacked mode, using an 18-track or 36-track
cartridge.
• Tape cartridges must be IBM compatible, 3480, 3490, or 3590 series.
• Record data using Extended Binary Coded Decimal Interchange Code (EBCDIC) format.
• Use standard IBM OS/VS internal header and trailer labels.
• Separate internal header and trailer records from the data with a tape mark.
• Ensure that data has a record length (LRECL) of 45 characters for new process year input, or a
record length (LRECL) of 50 characters for modifications to account data.
• Use a 100-blocking factor. Block size should equal 4500 (new process year) or 5000
(modifications).
• Use the account listing on page 39 as a template for your annual cartridge submission, and obtain
the form instructions on page 40.
• Use the modified account listing on page 41 as a template for your modified cartridge
submissions, and obtain the form instructions on page 42.

If you do not follow these specifications, we cannot process your accounts. We will return your cartridge to
you after copying its information.

Disk and CD Submissions

To submit your debtor accounts on a disk or CD, follow these guidelines:

Create a file:

1. Use Microsoft Word or a similar word processor – but not Microsoft Excel.

2. Turn on the SHOW/HIDE icon (paragraph symbol on the toolbar) and the RULER.

3. Change FONT to Courier New or any font that is not a true type font. We recommend a 12-
point font.

4. Set ZOOM CONTROL to 100% (this makes it easier to see the alignment).

5. Set VIEW to print layout format and move right INDENT MARKER and MARGIN to column 45
for a new process year. (Set column to 50 for a modification file.)

6. Set VIEW back to normal.

7. On the keyboard turn on the CAPS LOCK (all information must be in CAPS).

8. Key in the information and be sure to press the “Enter” key at the end of each 45 characters
of data (or 50 characters of data when doing a modification file). It is critical that you press
“Enter” at the end of each line of data. Any blank fields must contain blank spaces – do not
use any other characters as fillers. Use the spacebar to move the paragraph symbol to column
46 if less than 45 characters of data are used. (If wrap-around occurs, you have keyed more
than 45 characters of data. Correct it before continuing.)

16 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

9. Carefully review the data below, ensuring that:

• There are no paragraph symbols on a line without text (the dots are indicators of spaces,
not periods). For instance: 09111223333TEST00012300SC55667CL.............¶

• One paragraph symbol is present in column 46 for each line of data. For example:
09333445555TEST001234440ABROOMFORMORE........¶

• The font is not a “true type,” and the data is aligned. Such as:
09222334444TEST000123400CLTESTFILE000ENDOFCOL¶
09444556666TEST000012300CD22222TEST..........¶

Note: 10. Save the file by selecting FILE and then SAVE AS. Choose whether to save it on a disk or
• CD drive. Type in the file name; then, in the SAVE AS type box, highlight the TEXT ONLY
• selection. Press ENTER to save.
•
• Save data as a text file.
Do not create files using a “.dat” extension. File name should end with a “.txt” extension.
• Send only one text file (with all account data) per disk or CD.
Use the account listing on page 39 as a template for your annual disk/CD submission, and obtain
• the form instructions on page 40.
• Use the modified account listing on page 41 as a template for your modified disk/CD submissions,
and obtain the form instructions on page 42.
To receive your disk or CD back, submit a written request when submitting it.
If you do not follow these directions, we cannot process your accounts.

Time-Sharing Option Submissions

You may be able to submit debtor accounts with the Time-Sharing Option (TSO). This can save you
handling and mailing fees, while permitting faster service. To use TSO, you need TSO software running
on a mainframe computer. You must also have an existing SNA protocol compatible data connection
from your mainframe to the Department of Technology Services (DTS). After these requirements are met,
call our Data Communication Unit at 916.845.6574 (not toll-free) for further instructions.

Basic Transmission Instructions:
To transmit a dataset or one member of a partitioned dataset to us, follow the syntax examples below.
The dataset name must include AGYANN if you send an annual load file, or AGYMOD if you send a
modification file. The last level must include your agency code as shown:

Examples:
1. transmit ftb.tdagyof ds (myfile.sample.filedate.agyann.codexy)
2. transmit ftb.tdagyof dataset (myfile.sample.filedate.agymod.code16)

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 17

>> Chapter 4 Submitting Debtor Accounts

Security Considerations:
The TRANSMIT and RECEIVE commands may work differently depending on which security options your
system uses. For instance, if your installation uses security labels and security checking, be aware of the
following:

• When you transmit a dataset, the security label you are logged on with is associated with the
transmitted dataset.

• You can only receive datasets you are authorized to obtain (based on the security label you are
logged on with).

Note:

• Contact us after transmitting your accounts. This should include the file’s name and record count.
• Use the 45-character record length for annual account submissions, and the 50-character record

length for modified account submissions.
• Use the account listing on page 39 as a template for your annual account submission, and obtain

the form instructions on page 40.
• Use the modified account listing on page 41 as a template for your modified account submissions,

and obtain the form instructions on page 42.
• If you do not follow these directions, we cannot process your accounts.

Secure Electronic Communications (SEC)

Your agency or college can submit accounts to us through our secure email program, called SEC. This
program enables 24-hour account processing, including account confirmation and rejection information
emailed to you via SEC. To see if you qualify, or to obtain the SEC forms, call our intercept liaison at
916.845.5344 (not toll-free). But never submit or request debtor information via regular email.

• Enter the accounts on one side of the page, not back-to-back.
• Include no more than 25 accounts per page.
• Use the Annual Listing of Accounts (FTB 2277 PC) for your annual submission.

Call the intercept liaison to obtain the form.
• Use the Modified Listing of Accounts (FTB 2279) for your modified submissions.

Call the intercept liaison to obtain the form.
• If you do not follow these directions, we cannot process your accounts.

18 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Annual Paper Account Submissions

• We encourage electronic account submissions, but we allow paper submissions if your
agency or college submits fewer than 250 accounts.

• Please ensure that the lines are double-spaced and the information is correct.
• Enter the accounts on one side of the page, not back-to-back.
• Include no more than 25 accounts per page.
• Use a 12-point font to reduce errors (if you do not fill out the form manually).
• Use the Annual Listing of Accounts (FTB 2279 PC) on page 39 and its additional

instructions on page 40.

Mail your Annual Listing of Accounts submission to:
STATE OF CALIFORNIA
INTERAGENCY INTERCEPT COLLECTIONS MS A460
FRANCHISE TAX BOARD
PO BOX 2966
RANCHO CORDOVA CA 95741-2966

Fax your Annual Listing of Accounts submission to:
916.843.2460, Attention: Interagency Intercept Collections.
(If you fax your paper listing, do not mail a copy.)

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 19

Modified Account Submissions

• We encourage electronic account submissions, but we allow paper submissions if your agency or
college submits fewer than 250 accounts.

• Please ensure that the lines are double-spaced and the information is correct.
• Enter the accounts on one side of the page, not back-to-back.
• Include no more than 25 accounts per page.
• Use a 12-point font to reduce errors (if you do not fill out the form manually).
• Indicate if you are modifying your accounts.
• Use the Modification Listing of Accounts (FTB 2279 PC) on page 41 and its additional

instructions on page 42.

Mail your Modification Listing of Accounts submission to:
STATE OF CALIFORNIA
INTERAGENCY INTERCEPT COLLECTIONS MS A460
FRANCHISE TAX BOARD
PO BOX 2966
RANCHO CORDOVA CA 95741-2966

Fax your Modification Listing of Accounts submission to:
916.843.2460, Attention: Interagency Intercept Collections.
(If you fax your paper listing, do not mail a copy.)

20 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Interagency Intercept Chapter 5
Collections

Participation Booklet for 2009

Managing Debtor Accounts

Managing your intercept accounts involves our agency, the State Controller’s Office, and
your agency or college. This chapter covers:

• The Intercept Program’s Responsibilities.
• Your Agency’s Or College’s Responsibilities.
• Account Management Assistance.
• Multiple Agency or College Intercept Hierarchy.
• Rejected Accounts.

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 21

>> Chapter 5 Managing Debtor Accounts

The Intercept Program’s Responsibilities

• We notify your debtors, via mail, when we intercept their funds.
• We send you a weekly payment report detailing the funds we intercepted for you.

If no funds are intercepted, no report is sent.
• We send the State Controller’s Office (SCO) a Funds Transfer Request Letter for the previous

month’s interceptions on your accounts. The SCO credits these funds to your account and
sends your accounting office a transaction record. The SCO then sends you a warrant for these
intercepts, listing the payment amount.
• If your debtor files bankruptcy, we stop intercepting the debtor’s funds.

Your Agency’s Or College’s Responsibilities

• You must assign staff to respond to your debtors’ questions about their accounts. We cannot
answer your debtors’ questions; we can only confirm our intercept notice information.

• You must immediately notify us if you discover that your debtor files bankruptcy. Send us a
Modification Listing of Accounts (FTB 2279) that requests us to delete this account from your file.
Obtain the form on page 41; review its instructions on page 42; and fax it to 916.843.2460.

• You must immediately notify us when your debtor’s balance is paid. Send us a Modification
Listing of Accounts (FTB 2279) that updates the zero balance. This is important since debtors
can make payments to you that we are unaware of. Obtain the form on page 41; review its
instructions on page 42; and fax it to 916.843.2460.

• You must refund debtors any amount we over-collect.
• You cannot use any debtor information we provide except for the requested purpose.

Unauthorized disclosure of this information is a misdemeanor.
• You must ensure that all information we provide you is safeguarded (in accordance with the

Internal Revenue Service Publication 1075). Our information may include federal information.
• You are responsible for keeping us updated with current agency information that pertains

to the Intent to Participate (FTB 2280 PC).

Account Management Assistance

Call our Intercept Liaison at 916.845.5344 if:

• Your staff needs help answering a debtor question.
• One of your weekly payment reports is missing. Request a monthly summary report from us.
• Your monthly payment differs from the SCO warrant amount or from our weekly payment reports (for

an entire month).

Never refer a debtor or private collection agency to this number.

22 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Multiple Agency Or College Intercept Hierarchy

We accept up to five intercept requests from separate agencies or colleges for the same debtor. When
multiple agencies or colleges request an intercept for the same debtor, we distribute the funds according
to the account hierarchy below (Government Code Section 12419.3).

1. Child or family support pursued by a local agency or court.
2. Child or family support pursued by a non-local agency or court.
3. Spousal support pursued by a local agency or court.
4. Spousal support pursued by a non-local agency or court.
5. Benefit overpayments pursued by the Employment Development Department (if there is no signed

reimbursement agreement, or if there are two consecutive delinquent reimbursement payments).
6. The SCO determines the priority of all other account types.

If a higher priority account is paid, we direct funds to the next priority agency or college account,
repeating this pattern until all accounts are paid or until all intercept funds are exhausted. If there are
multiple identical priority accounts, we direct funds to the account with the largest liability.

Rejected Accounts

We reject debtor accounts that do not meet our criteria. These criteria include:

• An account balance less than $10.
• An account with an invalid SSN.
• An account with an invalid Name Control. A Name Control must be in all caps and consist

of the first four letters of the debtor’s last name, with spaces and hyphens omitted.

If we reject any accounts, we send you an Error Report notice that lists each rejected account, and
provides an error message. You can find detailed descriptions of our error messages on pages 24-25.
After identifying and correcting an account, you may resubmit it with the accounts on a Modification
Listing of Accounts (FTB 2279).

• To reference modified account submissions, see page 11, Step Five.

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 23

>> Chapter 5

Rejected Account Error Messages and Corrective Steps

Error Noted Corrective Steps

SSN must contain nine numbers. VERIFY DATA Resubmit in modification format as “A” if
Last name not in alpha characters. a new account, “C” if an existing account
or “D” if deleting the account.
Offset amount must be numeric.
REFERENCE Page 42, character positions 2-10.
SSN cannot begin with “8.”
VERIFY DATA Resubmit a modification format as “A”
if a new account or “C” if an existing
account.

REFERENCE Page 42, character positions 11-14.

EXAMPLE Submitted as: Resubmit as:
O’SH A OSHA (O’SHAY)
VOY- A VOYE (VOY-EGAN)
BAY A BAY (BAY)

VERIFY DATA Resubmit in modification format as “A”
if a new account or “C” if an existing
account.

REFERENCE Page 42, character positions 17-25.
Note: Ensure the field is right-justified
and zero-filled on left.

NOTE The SSN must match the actual debtor
SSN. Never submit a “dummy” SSN
created for internal accounting.

VERIFY DATA Resubmit in modification format as “A” if
a new account, “C” if an existing account,
or “D” if deleting the account.

REFERENCE Page 42, character positions 2-10.

24 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Error Noted Corrective Steps

Duplicate data on tape for SSN. Locate the duplicate SSN and Name Control. If multiple
account submissions exist for the same debtor, and we
approved one of the account submissions, then sum
the debtor’s balances. Next, resubmit the account in
modification format, coding it “C” (change existing account),
and listing the combined balance. Otherwise, we will only
intercept funds for the first account balance submitted.

Account balance below $10. VERIFY DATA Resubmit in modification format as
“A”if the balance owed exceeds $9.99.
If the balance is less than $10,
we cannot accept the account.

REFERENCE Page 42, character positions 17-25 .

Exceeds maximum number of Five higher priority intercept requests exist for this account
requests. (the maximum allowed). So we cannot accept this account
submission. Do not resubmit this account during the current
intercept process year.

Multiple SSN matches found. Multiple individuals use this account SSN, preventing
us from identifying the correct debtor. So we cannot
accept this account submission. Please do not resubmit
this account to us.

Your agency previously added this You submitted an existing account as a new account,
account. which we cannot accept. To modify the account, resubmit
it in modification format “C” (change existing account).

No agency liability to change or You submitted this account as a modification or deletion
delete. request, but we have no record of the account. Resubmit it
in modification format as “A” if you wish to add this account.

“C”/”D” request is less than offset To delete this account, resubmit it in modification
amount.
format as “D” and list the balance as $0. To update the

current balance, resubmit it in modification format as

“C” (this balance must exceed $10).

Example:

Original requested amount  $150

Offset amount $75

Revised amount $25
$100 ($75 + $25)
New request amount

No Name Control and/or SSN The Name Control and/or SSN provided do not match
match. our records. Verify your data, then resubmit the account
in modification format as “C” (to change information)
or “D” (to delete the account).

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 25

26 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Interagency Intercept Chapter 6
Collections

Participation Booklet for 2009

Contact Information

Your agency or college can contact us and the State Controller’s Office in numerous
ways. But never refer debtors or private collection agencies to us, and never give them
this contact information. This chapter contains contact information for the:

• Franchise Tax Board’s Intercept Liaison.

• Franchise Tax Board’s Data Exchange Unit.

• State Controller’s Office.

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 27

28 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

>> Chapter 6 Contact Information

Franchise Tax Board Intercept Liaison Contacts

Our Intercept Liaison can answer your program questions that are not answered or
clarified in this booklet.

Address
STATE OF CALIFORNIA

INTERAGENCY INTERCEPT COLLECTIONS MS A460
FRANCHISE TAX BOARD

PO BOX 2966

RANCHO CORDOVA CA 95741-2966

Phone 916.845.5344
Fax 916.843.2460

Franchise Tax Board’s Data Exchange Unit Contacts

Our Data Exchange Unit can answer your agency’s or college’s media submission questions
that are not answered or clarified in this booklet.

Address
STATE OF CALIFORNIA
ATTN: DATA EXCHANGE UNIT AGY
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-6090

Phone 916.845.3778

Express Mail Address
FRANCHISE TAX BOARD
SERVICE AND SUPPLY
ATTN: DATA EXCHANGE UNIT AGY
9646 BUTTERFIELD WAY
SACRAMENTO CA 95827-1501

State Controller’s Office Contacts

You can contact the SCO about questions pertaining to their involvement in the intercept
program.

Address
OFFICE OF THE STATE CONTROLLER
DIVISION OF ACCOUNTING & REPORTING
BUREAU OF TAX ADMINISTRATION
ATTN: OFFSET COORDINATOR
PO BOX 942850
SACRAMENTO CA 94250-5880

Phone 916.445.6921

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 29

30 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Interagency Intercept Chapter 7
Collections

Participation Booklet for 2009

Intercept Forms and a Sample Notice

This chapter contains intercept forms and a sample notice that program participants may
need. These are:

• Initial Request To Participate (FTB 2282 PC) Page 33

• Intent to Participate and Agency Certification (FTB 2280 PC) Page 35

• Pre-Intercept Notice Instructions (FTB 2288) Page 37
• Annual Listing of Accounts and Instructions (FTB 2277 PC) Page 39
• Modification Listing of Accounts and Instructions (FTB 2279 PC) Page 41

• Interagency Intercept Transmittal (FTB 2283) Page 43

• Request For Social Security Number Search (FTB 2284 PC) Page 45

• Interagency Intercept Collections Timeline (FTB 2646) Page 47

Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009 31

32 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Initial Request to Participate

DATE:

OFFICE OF THE STATE CONTROLLER
DIVISION OF ACCOUNTING & REPORTING
BUREAU OF TAX ADMINISTRATION
ATTN OFFSET COORDINATOR
PO BOX 942850
SACRAMENTO CA 94250-5880

The _______________________AGENCY/COLLEGE______________________ requests authorization
to participate in the Interagency Intercept Collections Program beginning with the 2009 process year.

Our agency is a:

State agency:
We request intercept services for delinquent debts owed to our agency. Our request and debts
meet the legal requirements for participation (California Government Code Sections 12419.5,
12419.10, and 12419.11; State Administrative Manual Sections 8790.1 through 8790.8).

College:
We request intercept services for delinquent debts owed to our college/post-secondary
education institution. These debts may include delinquent registration, tuition, bad check fees,
library fines, or other permitted debts. Our request and debts meet the legal requirements for
participation (California Government Code Section 12419.7 and 12419.9; State Administration
Manual Sections 8790.1 through 8790.8).

City or county agency:
We request intercept services for delinquent debts owed to our agency. These debts may
include property taxes, delinquent fines, bails, vehicle parking penalties, court-ordered
payments, or other permitted debts. Our request and debts meet the legal requirements for
participation (California Government Code Sections 12419.8 and 12419.10).

We attached a copy of the Pre-Intercept notice we will use to notify our debtors that their funds will be
intercepted to pay delinquent debts owed to our agency/college (see the Pre-Intercept Notice
example).

Executive Officer/Director Participation Booklet for 2009 33

Phone number:

FTB 2282 PC (REV 05-2008)

Franchise Tax Board Interagency Intercept Collections

34 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

STATE OF CALIFORNIA � Check box if you are making a revision.
INTERAGENCY INTERCEPT COLLECTIONS MS A460
FRANCHISE TAX BOARD
INTENT TO PARTICIPATE
PO BOX 2966
RANCHO CORDOVA CA 95741-2966

TELEPHONE 916.845.5344 (Complete both sides of this form, sign, and either fax or mail it to us.)
FAX 916.843.2460

Agency type: � State � College � City � County b) Name ___________________________________
Position _________________________________
1. Agency name ______________________________ Telephone (____)________________ Ext. ______
Email address ____________________________
Division/branch _____________________________
c) Name ___________________________________
2. Agency code ________ Position _________________________________
(Enter the two-digit code assigned to your agency by FTB.) Telephone (____) _______________ Ext. ______
Email address ____________________________
3. Process year 2009
6. Include your agency address to send intercept listings,
4. Public contact unit. (Provide an address and phone warrants, fund transfers, media submissions, and
number for your debtors to contact you directly.) billings:
If your agency permits in-person inquiries regarding
debts, provide a street address and include the floor, Agency name _______________________________
room, and/or suite number. For agencies that do not Unit name __________________________________
have a public contact window, provide a post office Address ___________________________________
box. Room/suite/floor _____________________________
City _______________________________________
� Please check this box if the public contact unit is a State ____________________ Zip code __________
Contact name _______________________________
collection agency/service. Telephone (____) _________________ Ext. _______
Email address ______________________________
Agency name ______________________________ FAX number (____)___________________________
Unit name _________________________________
Address ___________________________________ 7. Select your agency type (one only):
Room/suite/floor ____________________________
City ______________________________________ � State agency or college:
State ____________________ Zip code _________
Telephone (____) ________________ Ext. _______ Complete either A, B, or C. The State Controller will
credit the intercepts accordingly.
5. FTB Intercept Program liaisons:
Provide the names and direct telephone numbers of A. General checking account number:
up to three individuals we may contact to resolve
issues or obtain account information. These _________ (Three-digit number)
individuals should be authorized to make requests for
intercept services. B. Special Fund Name: _____________________
(Note: Do not list a collection agency’s contact person in
this portion; only the authorized participating agency’s (Fund #) (Org. Code)
contact(s) should be listed here.)
State Controller’s account number:_____________
a) Name __________________________________
Position ________________________________ (Contact your accounting office for this number.)
Telephone (____) ______________ Ext. _______
Email address ___________________________ C. Warrant �
� City or county agency:
(Email addresses may be provided to the State Controller’s
Office for billing purposes.) A warrant will be issued to your agency listing the intercept
funds sent to you.

FTB 2280 PC (REV 06-2008) Side 1 Participation Booklet for 2009 35

Franchise Tax Board Interagency Intercept Collections

AGENCY CERTIFICATION

(Must be signed and completed in full.)

This document notifies FTB that the ____________ AGENCY/COLLEGE______________ plans to participate in the Interagency
Intercept Collections Program for the 2009 process year. In doing so, I certify that all debts submitted for offset comply
with the following Government Code Sections (please mark one):

� State agencies and colleges — 12419.5, 12419.7, 12419.9, 12419, and 12419.11

� County and city agencies — 12419.8 and 12419.10

I also certify that the ____________AGENCY/COLLEGE______________ agrees to pay administrative costs to the California
State Controller’s Office for processing these offset accounts, and that I am authorized to request services on behalf of
this agency/college.

In addition, I certify that all records, copies, files, and media submissions received by the
____________AGENCY/COLLEGE______________ shall be destroyed in a manner acceptable to FTB. The approved
destruction methods that permanently render data unreadable and unusable include:

x Degaussing and magnetizing disks.
x Damage to disks that prevents their use in any disk drive.
x Crisscross shredding if the shreds are 5/16 inch or smaller.

I further agree that our agency’s/college’s fax signatures sent to FTB should be treated as original signatures.

Signature _________________________________ Date ________________________________
Title ______________________________________ Telephone____________________________

• FTB will not send or receive taxpayer social security numbers via regular email. Please do not use regular
email to request confidential taxpayer information. To register and use our secured email service, contact our
intercept liaison at 916.845.5344.

FTB 2280 PC (REV 06-2008) Side 2 Participation Booklet for 2009

36 Franchise Tax Board Interagency Intercept Collections

STATE OF CALIFORNIA
INTERAGENCY INTERCEPT COLLECTIONS MS A460
FRANCHISE TAX BOARD
PO BOX 2966
RANCHO CORDOVA CA 95741-2966
TELEPHONE 916.845.5344
FAX 916.843.2460

PRE-INTERCEPT NOTICE INSTRUCTIONS

After your agency/college sends the Intent to Participate form (FTB 2280 PC) to
us, you are legally required to send your debtors a Pre-Intercept Notice. You
must inform them that you intend to submit their delinquent accounts for intercept
collections, which then alerts them to the 30-day liability review/protest period.
You must also allow them 30 days prior to submitting their accounts to us.1 Do
not submit their accounts to us until you send them the Pre-Intercept Notice and
allow them the prescribed review/protest period.

Note: Your agency’s/college’s Pre-Intercept Notice should be “identical or
substantially similar” to the sample Pre-Intercept Notice provided below. Send
this notice to your debtors by October 27 for the upcoming process year.

In post-judgment liability cases, a Pre-Intercept Notice is not required. However,
by sending a Pre-Intercept Notice to all debtors, you reduce debtor contacts that
occur after intercepts, and you may increase voluntary payments obtained.

PRE-INTERCEPT NOTICE

Our records show that you have a $ ____________ delinquent debt due to the
______________________AGENCY/COLLEGE_____________________. You
have 30 days to voluntarily pay this amount before we submit your account to the
Franchise Tax Board (FTB) for interagency intercept collections.

FTB operates an intercept program in conjunction with the State Controller’s
Office, collecting delinquent liabilities individuals owe to state and local
agencies/colleges. FTB intercepts tax refunds and lottery winnings owed to
individuals, and then redirects these funds to pay the individuals’ debts to the
agencies/colleges (California Code Sections 12419.2, 12419.7, 12419.9,
12419.10, and 12419.11).

If you have questions or if you do not believe that you owe this debt, contact us
within 30 days from the date of this letter. A representative will review your
questions/objections. If you do not contact us within that time, or if you do not
provide sufficient objections, we will proceed with intercept collections.

1 Wightman v. Franchise Tax Board, 249 Cal. Rptr. 207, 202 Cal. App. 3d. 966 [1988]

FranchFisTeBT2a2x88Bo(RaErdV 0I7n-t2e0r0a8g)ency Intercept Collections Participation Booklet for 2009 37

38 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

New Process Year (Annual Load only)

ANNUAL LISTING OF ACCOUNTS

(New process year accounts – due by December 1)

*Date:

To: Interagency Intercept Collections A460 *From Agency:
Franchise Tax Board *Agency Code:
PO Box 2966
Rancho Cordova CA 95741-2966

*PROCESS YEAR: 2009

*Required System Information. The system only accepts accounts with all required information completed.

Data For Current Process Year

Social Security Number Name Control Requested Amount Account/Case Number
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.

Signature:
Total number of accounts submitted this page:

FTB 2277 PC (REV 08-2008) SIDE 1 Participation Booklet for 2009 39

Franchise Tax Board Interagency Intercept Collections

ANNUAL LISTING OF ACCOUNTS

For Information Purposes

Use this form only for your annual account submission sent by December 1.
Include an Interagency Intercept Transmittal form with your account submission.
Use the 45-character record length for an electronic annual account submission.

1st and 2nd characters positions
Agency code: two-digit code we assign your agency/college. If you do not know your code, contact
the intercept liaison at 916.845.5344.

3rd- 11th characters positions
Social security number: debtor’s nine-digit identification number. The social security number cannot
begin with “8.”

12th - 15th characters positions
Name control: the first four letters of a debtor’s last name printed in all caps. For example, the last
names Lee, McCord, and O’Neal should be written LEE, MCCO, and ONEA.
• For electronic account submissions, make sure this entry is left-justified, and space-filled on the
right side.

16th - 24th characters positions
Intercept amount: the amount you want intercepted. This amount must be at least four numeric
characters but not more than nine (with decimals implied).
• For electronic account submissions, this must be nine numeric characters. Make them right-
justified, zero-filled on left. For instance, $50.16 would be 000005016. Amounts less than $10 will
be rejected.

25th - 44th characters positions
Account/case number: the number your agency/college assigns accounts to distinguish each one. It

can be a maximum of 20 alphanumeric characters. Use spaces as holding places for blank fields.
45th character position
Placeholder/filler: input a blank space as a placeholder.
The accounts submitted create your upcoming process year accounts. We delete your current year account
files on December 30.
Signature: the authorized agency/college official’s signature to request intercept services.
Do not use stickers or labels on electronic media submissions: use a permanent marker.

FTB 2277 PC (REV 08-2008) SIDE 2 Participation Booklet for 2009

40 Franchise Tax Board Interagency Intercept Collections

Modification Request Form

MODIFICATION LISTING OF ACCOUNTS

(Modification requests – due anytime during the process year)

*Date:

To: Interagency Intercept Collections A460 *From Agency:
Franchise Tax Board *Agency Code:
PO Box 2966
Rancho Cordova CA 95741-2966

*PROCESS YEAR: 2009

*Required System Information. The system only accepts accounts with all required information completed.

Data For Current Process Year

Type Social Security Number Name Control Requested Account/Case Number
Code Amount
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.

Signature:

Total number of accounts submitted this page:

FTB 2279 PC (FRrEaVn0c8-h20is0e8) STIaDxE 1Board Interagency Intercept Collections Participation Booklet for 2009 41

MODIFICATION LISTING OF ACCOUNTS

(For Informational Purposes)

Use a modified account submission anytime during the process year to add, delete, or change accounts sent
to us.
Include an Interagency Intercept Transmittal form with your account submission.
Use the 50-character record length for electronic modified account submissions.

1st character position
• Type code: defines the account change you request. The codes are:

A Add a new debtor account.
D Delete a debtor account. (You must also indicate a zero account balance to delete a debtor’s

account.)
C To increase/decrease the account balance or change a debtor’s account/case number.
2nd - 10thcharacters positions
• Social security number: debtor’s nine-digit identification number. The social security number cannot
begin with “8.”
11th -14th characters positions
• Name control: the first four letters of a debtor’s last name printed in all caps. For example, the last
names McCord, O’Neal, and Lee should be written MCCO, ONEA, and LEE.
• For electronic account submissions, make sure this entry is left-justified, and space-filled on the right

side.
15th -16th characters positions
• Agency code: the two-digit code FTB assigns your agency/college. If you do not know your code,

contact the intercept liaison at 916.845.5344.
17th -25th characters positions
• Revised amount: the new/current account balance minus all payments and intercepts received. The

amount, including decimals and cents, must be at least four numeric characters but not more than nine
(with decimals implied).
• For electronic account submissions, make this right-justified, zero-filled on left. For example, $50.16

would be 000005016. Amounts less than $10 will be rejected, except for zero balances which delete
accounts (when accompanied by a type-code “D”).
26th -45th characters positions
• Account/case number: the number your agency/college assigns accounts to distinguish each one. It can
be a maximum of 20 alphanumeric characters. Use spaces as holding places for blank fields.
46th - 50th character positions
• Placeholders/fillers: input blank spaces as placeholders.
Signature: the authorized agency/college official’s signature to request intercept services.
Do not use stickers or labels on electronic media submissions: use a permanent marker.

42 FTB 2279 PFCra(RnEcVhi0se8-T2a0x08B) oSaIDrdE 2Interagency Intercept Collections Participation Booklet for 2009

STATE OF CALIFORNIA
INTERAGENCY INTERCEPT COLLECTIONS MS A460
FRANCHISE TAX BOARD
PO BOX 2966
RANCHO CORDOVA CA 95741-2966
TELEPHONE 916.845.5344
FAX 916.843.2460

INTERAGENCY INTERCEPT TRANSMITTAL

New Process Year Accounts

Modification Request

Agency/college name:_____________________________________ Agency code: _________ Process year 2009

Address: ____________________________________________________________________________________

City: ______________________________________________________________ Zip code: _________________

Person to contact for technical information:

Name: ___________________________________________________________________________________________

Address: __________________________________________________ Phone: ______.______.___________________

City: ___________________________________________________________ Zip code: ________________________

Person we return the cartridge to: (Note: disks/CDs require a written request to be returned.)

Name: ______________________________________________________________________________________

Address: ____________________________________________________________________________________

City: __________________________________________________________Zip code: ______________________

Cartridge description:

Block size: _______________ Internal label: yes no Coding: EBCDIC ASCII

Disk/CD description:

File name: ______________________________________________ System type: _________________________

Total number of records:___________Creation date: ____________

Mail your media file and transmittal notice to either address below, unless using Time Sharing Option:

(For regular mail) (For express mail)

DATA EXCHANGE UNIT AGY MS L120 SERVICE AND SUPPLY
FRANCHISE TAX BOARD DATA EXCHANGE UNIT AGY MS L120
PO BOX 942840 FRANCHISE TAX BOARD
SACRAMENTO CA 94240-6090 9646 BUTTERFIELD WAY
SACRAMENTO CA 95827-1501

FTB 2283 (REV 06-2008) Participation Booklet for 2009 43

Franchise Tax Board Interagency Intercept Collections

44 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

STATE OF CALIFORNIA
INTERAGENCY INTERCEPT COLLECTIONS MS A460
FRANCHISE TAX BOARD
PO BOX 2966
RANCHO CORDOVA CA 95741-2966
TELEPHONE 916.845.5344
FAX 916.843.2460

REQUEST FOR SOCIAL SECURITY NUMBER SEARCH

(City and county tax officials only)

Process year 2009
Agency name ___________________________________________________________ Agency code _______________

Debtor information:
Last name____________________________________ First name ________________ Middle initial ___ Suffix ______
Total liability __________________________________ Agency account/case number ___________________________

Search Results: No match
SSN: _______________________________

To help us identify the taxpayer, provide the following information, if possible:
Last known address
_________________________________________________________________________________________________

Spouse’s name
____________________________________________________________________________________________
Declaration:

I, __________(NAME)______________________, declare that I am a ___________(TITLE)______________________ for the
___________(COUNTY/CITY)________________ _____________(DEPARTMENT NAME)____________ and that, in accordance
with state law1, I request this social security number information to participate in the intercept program. The requested
information will be used only to perform my official tax duties. Further, I certify that our agency sent a copy of this affidavit
to the assessee by certified/registered mail (as required by law), informing the assessee that tax return information is
being requested to offset a delinquent unsecured property tax obligation.

I declare, under penalty of perjury that the foregoing is true.

Executed on ____________(DATE)______________ at _______________(ADDRESS)_______________________________
_______________(SIGNATURE)__________________________ _________(TELEPHONE NUMBER)_______________________

1 Revenue and Taxation Code Section 19551 and Government Code Section 12419.8. Participation Booklet for 2009 45
FTB 2284 PC (REV 06-2008)

Franchise Tax Board Interagency Intercept Collections

46 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009

Franchise Tax Board Interagency Intercept Collections START INTERAGENCY STATE OF CALIFORNIA
INTERCEPT INTERAGENCY INTERCEPT COLLECTIONS MS A460
NEW RETURNING FRANCHISE TAX BOARD
PARTICIPANT PARTICIPANT COLLECTIONS PO BOX 2966
PROGRAM TIME LINE
RANCHO CORDOVA CA 95741-2966
FAX 916.843.2460

by September 30 by October 13 by October 27 by December 1 by December 30 by January 2
SUBMIT INITIAL REQUEST TO SUBMIT AGENCY AGENCY SUBMITS FTB PURGES FTB LOADS ALL NEW
**NEW PROCESS ALL PREVIOUS
PARTICIPATE INTENT TO SENDS PRE- YEAR ACCOUNTS INTERCEPT PROCESS YEAR
(FTB 2282PC) LETTER TO PARTICIPATE INTERCEPT REQUESTS INTERCEPT REQUESTS
THE SCO AND INTENT TO (FTB 2280 PC) NOTICE TO TO FTB
PARTICIPATE (FTB 2280 PC) TAXPAYERS by February 17
AGENCY FORM TO FTB LETTER TO FTB SENDS AGENCY
FTB
SCO APPROVES THE “LISTING OF
PARTICIPATION ACCOUNTS FOR
AGENCY “ REPORTS
FTB ASSIGNS AGENCY
CODE AND SENDS by April 1
SEND BILLING STATEMENTS
WELCOME LETTER TO FOR SERVICES TO AGENCY.
AGENCY

Participation Booklet for 2009 Additional Information by September 1
FTB MAILS PARTICIPATION
Weekly: Transaction Error Reports and Detail Payment Reports are produced and sent to agencies. BOOKLET FOR UPCOMING
Monthly: FTB disburses payments to agencies via State Controller’s Office.
PROCESS YEAR

Anytime during the year, agencies may update or correct agency contact information (i.e., name, address, phone, fax, etc.) END
Anytime during the year, agencies can ADD, CHANGE, or DELETE account information.

**See booklet for more information.

FTB = FRANCHISE TAX BOARD
SCO = STATE CONTROLLER’S
OFFICE

FTB 2646 REV (06-2008)

47

Notes:

48 Franchise Tax Board Interagency Intercept Collections Participation Booklet for 2009