State Controller’s Office Unclaimed Property Participation in the Interagency Intercept Program

FTB Archive Disclaimer:  Archived content is not current and may contain broken links. It remains online for historical reference or research. The search function above allows you to search archived and current content separately. If you need archived content in a different format, contact us.

Purpose of Bulletin

To inform staff that on January 1, 2013, the State Controller’s Office (SCO) expanded the Interagency Intercept Collection (IIC) program to allow unclaimed property payments to be intercepted by cities and counties to pay delinquent debts.


Corporations, business associations, financial institutions, and insurance companies annually report and deliver unclaimed property to the SCO after no customer contact for three years.

The state acquires this unclaimed property through California’s Unclaimed Property Law. Individuals who learn that they have unclaimed property assets can submit a claim for those assets. Once the claim is verified by the Unclaimed Property Division, the division submits the individual’s name to the IIC Program.

If the individual has an intercept request from any state agency, university, city or county, we intercept the funds up to the amount of the debt, and submits them to the requesting agency. Any remaining funds are distributed to the individual by SCO.

Offset Notice

Once an intercept occurs, taxpayer information system (TI) sends an intercept letter to the individual with the date and amount of the intercept, as well as contact information for the intercepting agency.

Taxpayer Inquiries

Direct taxpayers to the intercepting agency listed on the account in TI. To locate the intercepting agency information, enter ** on the TI command line.

Direct media contacts to:

  • Public Affairs at 916.845.4800

Is there something wrong with this page?

Help us improve our website

Don't include social security numbers or other personal/confidential information.


You are leaving

We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Ahora está saliendo de

Nosotros no controlamos el sitio web al que se destina y no podemos aceptar ninguna responsabilidad por su contenido, enlaces, u ofertas. Revise las declaraciones de seguridad y confidencialidad del sitio antes de usar el sitio. Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.

Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.