Franchise Tax Board Pre-Intercept Notice Recipients:

The Franchise Tax Board (FTB) operates an intercept program in conjuction with the State Controller's Office, collecting delinquent liabilities individuals owe to state and local agencies/colleges. FTB intercepts tax refunds, Unclaimed Property (UPD) claims and lottery winnings owed to individuals. FTB redirects these funds to pay the individual's debts to the agencies/colleges (California Government Code Sections 12419.2, 12419.7, 12419.9, 12419.10, 12419.11 and 12419.12).

If you have received a Franchise Tax Board Pre-Intercept notice, please be advised that you have 30 days from the date of the letter to voluntarily pay or clear the debt. If the debt is not paid or cleared within this time period it will be reported to the Franchise Tax Board for interagency intercept collection.  

Please use the citation number on the back of the notice to look up or pay for your citation on


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