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State of California Franchise Tax Board

Return Information Notice - Code 02

You owed money to a government agency, which may include us. We applied the refund from your return to that liability.

Why did I receive this notice code?

We are aware that you owe money for one of the following:

  • Child support
  • College loan
  • County
  • State agency
  • Internal Revenue Service (IRS)

The government code allows us to intercept tax refunds to pay outstanding balances you may have at other agencies.

For participating state agencies and universities authorization is permitted under California Government Code Sections 12419.2, 12419.3, 12419.5, 12419.7, 12419.9, 12419.10, and 12419.11 as well as State Administrative Manual Sections 8790.1 through 8790.8. IRS authorization is permitted under California Government Code Section 926.8.

For participating city and county agencies, authorization is permitted under California Government Code Sections 12419.2, 12419.3, 12419.8 and 12419.10, as well as R&TC Section19551.

What do I need to do?

If you agree with the revisions, you do not need to contact us. Please update your records.

If you do not agree because you feel the intercepted amount was incorrect, or do not feel you owe the money, please contact the agency. The Franchise Tax Board cannot provide additional information to resolve the issue. You will receive a separate notice that will provide you the name of the agency requesting the intercepted funds and their phone number. Please allow 3 to 4 months for that agency to apply the money to your account.

If the requesting agency does not claim all of your refund, they will send you the remaining refund credit balance.

General Information about your notice.

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