reglab/housing_qa huggingface dataset:
CA Govt Code § 12418 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12418.

12418.  The Controller shall direct and superintend the collection of all money due the State, and institute suits in its name:(a) For all official delinquencies in relation to the assessment, collection, and payment of the revenue.(b) Against persons who by any means have become possessed of public money or property and fail to pay it over or deliver it.(c) Against all debtors of the State.If the action is commenced in a court of competent jurisdiction in Sacramento County such court is the proper court for trial, without regard to the residence of the defendants.(Added by Stats. 1945, Ch. 111.)
CA Govt Code § 12419 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12419.

12419.  The Controller shall state an account with any person who:(a) Has received money or has money or other personal property which belongs to the State by escheat or otherwise, or has been intrusted with the collection, management, or disbursement of any money, bonds, or interest accruing therefrom, belonging to or held in trust by the State, and fails to render an account thereof to and make settlement with the Controller within the time prescribed by law, or when no particular time is specified, fails to render such account and make settlement.(b) Fails to pay into the State treasury any money belonging to the State upon being required so to do by the Controller, within 20 days after such requisition.In stating such an account, the Controller shall charge 25 per cent damages, and interest at the rate of 10 per cent annually from the time of the failure.In any action based thereon a copy of such an account is prima facie evidence of the things therein stated. If the Controller can not for want of information state an account, he may in any action brought by him aver that fact, and allege generally the amount of money or other property which is due or belongs to the State.(Added by Stats. 1945, Ch. 111.)
CA Govt Code § 12419.2 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12419.2.

12419.2.  (a) The Controller shall, under the authority to offset granted by Section 12419.5 and in conjunction with the Franchise Tax Board, develop a program to provide for multiple offsets with adjustable priorities and, when a joint return is filed, the ability to cross-match the liable person’s social security number.(b) The Controller shall charge, by arrangement with the entities who elect to participate in the program, an amount sufficient to reimburse the Controller and the Franchise Tax Board for the costs of administration of the program. State agencies participating in the offset program may add the cost of collection, as determined by the Controller, to the amount due the agency.(Added by Stats. 1984, Ch. 1581, Sec. 1. Effective September 30, 1984.)
CA Govt Code § 12419.3 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12419.3.

12419.3.  The Controller shall offset delinquent accounts against personal income tax refunds that have been certified by the Franchise Tax Board, in the following priority:(a) The nonpayment of child or family support accounts enforced by a local child support agency.(b) The nonpayment of child or family support accounts enforced by someone other than a local child support agency.(c) The nonpayment of spousal support accounts enforced by a local child support agency.(d) The nonpayment of spousal support accounts enforced by someone other than a local child support agency.(e) The nonpayment of penalties to the Restitution Fund.(f) The benefit overpayment accounts administered by the Employment Development Department if no signed reimbursement agreement exists, or if two consecutive payments on a reimbursement agreement are delinquent at any time.(g) The other offset accounts in the priority determined by the Controller.(Amended by Stats. 2009, Ch. 578, Sec. 1. (SB 314) Effective January 1, 2010.)
CA Govt Code § 12419.3.1 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12419.3.1.

12419.3.1.  (a) Notwithstanding any other provision of this article, the Controller shall not offset delinquent accounts against the payment authorized pursuant to Section 8150 or 8150.2 of the Welfare and Institutions Code.(b) This section shall remain in effect only until January 1, 2023, and as of that date is repealed.(Amended by Stats. 2021, Ch. 71, Sec. 1. (SB 139) Effective July 12, 2021. Repealed as of January 1, 2023, by its own provisions.)
CA Govt Code § 12419.5 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12419.5.

12419.5.  The Controller may, in the Controller’s discretion, offset any amount due a state agency from a person or entity, against any amount owing that person or entity by any state agency. The Controller may deduct from the claim, and draw the Controller’s warrants for the amounts offset in favor of the respective state agencies to which due, and, for any balance, in favor of the claimant. Whenever insufficient to offset all amounts due state agencies, the amount available shall be applied in the manner as the Controller, in the Controller’s discretion, shall determine. If, in the discretion of the Controller, the person or entity refuses or neglects to file a claim within a reasonable time, the head of the state agency owing the amount shall file the claim on behalf of that person or entity. If approved by the Controller, the claim shall have the same force and effect as though filed by that person or entity. The amount due any person or entity from the state or any agency thereof is the net amount otherwise owing that person or entity after any offset as provided in this section.For purposes of this section, an amount owing to a person or entity by any state agency shall include any tax refund.This section shall not apply to payment of online game prizes of ninety-nine dollars ($99) or lower by California State Lottery Retailers pursuant to subdivision (a) of Section 8880.32.(Amended by Stats. 2021, Ch. 50, Sec. 70. (AB 378) Effective January 1, 2022.)
CA Govt Code § 12419.7 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12419.7.

12419.7.  For the purposes of Section 12419.5, an amount due a state agency from a person or entity shall include any amount due a community college district from a person for repayment of student financial assistance or any other proper financial obligation due to the district or a college.If the Controller, in the Controller’s discretion, offsets an amount due a community college district from a person pursuant to Section 12419.5, the Controller shall remit the amount offset to the district.(Amended by Stats. 2021, Ch. 50, Sec. 71. (AB 378) Effective January 1, 2022.)
CA Govt Code § 12419.8 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12419.8.

12419.8.  (a) The Controller may, in the Controller’s discretion, offset any amount due a city, county, or special district from a person or entity pursuant to paragraph (1), (2), or (4) of subdivision (c), and shall, at the request of the city, county, or special district, offset any amount due a city, county, or special district 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, county, or special district 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.(Amended by Stats. 2021, Ch. 50, Sec. 72. (AB 378) Effective January 1, 2022.)
CA Govt Code § 12419.9 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12419.9.

12419.9.  (a) For the purposes of Section 12419.5, an amount due a state agency from a person or entity shall include any amount due an educational institution authorized pursuant to subdivision (a) of Section 94760 of the Education Code from a person for repayment of federally subsidized student loans. The Controller may establish procedures to minimize administrative costs of collecting obligations pursuant to this section.(b) If the Controller, in the Controller’s discretion, offsets an amount due an educational institution from a person pursuant to Section 12419.5, the Controller shall remit the amount offset to the educational institution.(c) Offset pursuant to Section 12419.5 and this section shall be limited to amounts due a person on a claim for a personal income tax refund. Whenever the amount available is insufficient to offset all amounts due state agencies, the amount available shall be applied in such manner as the Controller, in the Controller’s discretion, shall determine.(d) The Controller shall deduct and retain from any amount offset pursuant to this section an amount sufficient to reimburse the Controller and the Franchise Tax Board for the administrative costs of processing the request for an offset.(e) This section shall become operative on January 1, 1997.(Amended by Stats. 2021, Ch. 50, Sec. 73. (AB 378) Effective January 1, 2022.)
CA Govt Code § 12419.11 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12419.11.

12419.11.  (a) The Labor Commissioner shall submit a request to the Controller to offset amounts due from a person or entity as the result of any judgment issued pursuant to Section 98.2 of the Labor Code that is not satisfied within 90 days of the issuance of a final judgment. The Controller shall, to the extent feasible, offset the unpaid amount of the judgment against any amount owing the person or entity on a claim for refund from the Franchise Tax Board under the Personal Income Tax Law or the Bank and Corporation Tax Law, on a claim for refund from the State Board of Equalization under the Sales and Use Tax Law, or from winnings in the California State Lottery. 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) At the time a judgment becomes final, corporations against whom a claim is filed shall be required to provide the Labor Commissioner with the corporation’s identification number issued by the Secretary of State, and an individual against whom a claim is filed shall be required to provide the individual’s social security number.(Amended by Stats. 2021, Ch. 50, Sec. 74. (AB 378) Effective January 1, 2022.)
CA Govt Code § 12419.12 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12419.12.

12419.12.  (a) (1) The Controller shall, to the extent feasible, offset any amount overdue and unpaid for a bridge toll or a high-occupancy toll lane fee and any interest, fine, penalty, bail, collection fee, or other charge on account of nonpayment of the bridge toll or high-occupancy toll lane fee as and when due to a government entity entitled thereto, from a person or entity, 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 or from winnings in the California State Lottery. Standards and procedures for submission of requests for offsets shall be as prescribed by the Controller. The government entity shall rank with cities and counties in the priority of agency offset requests if insufficient funds are available to satisfy all offset requests.(2)  Any request for an offset pursuant to this section shall be submitted within three years of the date the bridge toll or high-occupancy toll lane fee was due.(b)  The Controller shall deduct and retain from any amount so offset an amount sufficient to reimburse the Controller, the Franchise Tax Board, the California State Lottery, and the Department of Motor Vehicles for their administrative costs of processing the offset payment.(Added by Stats. 2009, Ch. 515, Sec. 1. (AB 1175) Effective January 1, 2010.)
CA Govt Code § 12419.13 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12419.13.

12419.13.  (a) (1) The Controller shall, upon execution of a reciprocal agreement between the State Board of Equalization or the Franchise Tax Board, and any other state imposing a sales and use tax, an income tax, or tax measured by income, offset any delinquent tax debt due to that other state from a person or entity, against any refund under the Sales and Use Tax Law, the Personal Income Tax Law, or the Corporation Tax Law owed to that person or entity.(2) Standards and procedures for submission of requests for offsets shall be as prescribed by the Controller.(3) Payment of the offset amount shall occur only after other offset requests for debts owed by a person or entity to this state or the federal government have been satisfied in accordance with the priority established under Section 12419.3.(b) The reciprocal agreement identified in subdivision (a) shall prescribe the manner in which the administrative costs of the Controller, the State Board of Equalization, and the Franchise Tax Board shall be reimbursed.(Added by Stats. 2011, Ch. 455, Sec. 4. (AB 1424) Effective January 1, 2012.)
CA Govt Code § 12420.1 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12420.1.

12420.1.  The Controller shall establish special accounts for any state officer or employee requesting salary or wage deductions in order that sufficient funds may be accumulated to the state officer or employee’s credit for the purchase of United States savings bonds or similar United States obligations. Funds so accumulated are trust funds and may be withdrawn from the Treasury upon claims filed by the Controller for the purchase of those obligations, or for refunds.(Amended by Stats. 2021, Ch. 50, Sec. 75. (AB 378) Effective January 1, 2022.)
CA Govt Code § 12420.2 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12420.2.

12420.2.  The Controller may purchase annuity contracts on behalf of any state employer under the uniform state payroll system, excluding the California State University System, that employs persons eligible to participate in an annuity contract and custodial account as described in Section 403(b) of the Internal Revenue Code of 1986 provided that all of the following conditions are met:(a) The annuity contract is under an annuity plan which meets the requirements of subdivision (b) of Section 403 of the Internal Revenue Code.(b) The employee makes application to the Controller for the purchase and reduction of salary.(c) All provisions of the Insurance Code applicable to the purchase of those annuities are satisfied.(Amended by Stats. 2008, Ch. 230, Sec. 10. Effective January 1, 2009.)
CA Govt Code § 12421 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12421.

12421.  The Controller shall authenticate with the Controller’s official seal all warrants drawn by the Controller, and all copies of papers issued from the Controller’s office. The Controller may affix the Controller’s official seal to documents that the Controller issues in any manner desired, including printing, facsimile signature machine, rubber stamp, die, and sealing machine.(Amended by Stats. 2021, Ch. 50, Sec. 76. (AB 378) Effective January 1, 2022.)
CA Govt Code § 12422 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12422.

12422.  The Controller shall summon county auditors to meet with the Controller or the Controller’s duly authorized representatives, at least once each year, in groups and places within the state as may be designated by the Controller for the purpose of discussion of problems dealing with county budget procedure, reporting of financial transactions of the counties, allocation of property tax revenues, including the Special District Augmentation Fund, and to promote uniformity of procedure in all matters pertaining to the duties of county auditors, throughout the state. The expenses of any county auditor attending the meeting shall be a charge against the funds of the county, to be paid in the same manner as other county charges are paid.(Amended by Stats. 2021, Ch. 50, Sec. 77. (AB 378) Effective January 1, 2022.)
CA Govt Code § 12422.5 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12422.5.

12422.5.  (a) On or before January 1, 2015, the Controller shall develop internal control guidelines applicable to each local agency to prevent and detect financial errors and fraud.(b) The Controller shall develop the internal control guidelines based on standards adopted by the American Institute of Certified Public Accountants and with input from any local agency and organizations representing the interests of local agencies, including, but not limited to, the League of California Cities, the California State Association of Counties, the California Special Districts Association, and the California State Association of County Auditors.(c) On or before January 1, 2015, the Controller shall post the completed internal control guidelines on the Controller’s internet website to assist a local agency, as defined in subdivision (f), in establishing a system of internal controls to safeguard assets and prevent and detect financial errors and fraud.(d) The Controller shall, with input from the agencies listed in subdivision (b), update the internal control guidelines, as the Controller deems necessary, and maintain a current version on its internet website.(e) The Controller may audit any local agency for purposes of determining whether the agency’s internal controls are adequate to detect and prevent financial errors and fraud.(f) For purposes of this section, “local agency” means a city, county, city and county, special district, or any other local governmental entity, except a school district.(Amended by Stats. 2021, Ch. 50, Sec. 78. (AB 378) Effective January 1, 2022.)
CA Govt Code § 12423 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 2 - CONSTITUTIONAL OFFICERS|CHAPTER 5 - Controller|ARTICLE 2 - Duties|Section 12423.

12423.  The Controller shall summon county tax collectors and redemption officers or the authorized representative of any county tax collector or redemption officer to meet with the Controller or the Controller’s duly authorized representatives in groups and places within the state as may be designated by the Controller for the purpose of discussion of tax collection, enforcement of taxes, and problems relating thereto, in order to promote uniformity of procedure in the collection of taxes on real and personal property throughout the state. The actual and necessary expenses of any county officer or the county officer’s authorized representative incurred while traveling to and from and while attending the meeting, shall be a charge against the county, to be paid in the same manner as other county charges are paid.(Amended by Stats. 2021, Ch. 50, Sec. 79. (AB 378) Effective January 1, 2022.)