Franchise Tax Board Refund Intercept

What is Franchise Tax Board Refund Intercept?

Franchise Tax Board Refund Intercept meaning A program in which claims for delinquent child support submitted by the Local Child Support Agency on an intercept list are deducted from a taxpayer’s state income tax refund by the Franchise Tax Board and sent to the Local Child Support Agency.

 

reference: California Department of Child Services

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