Tax Intercept

Any case that has a past due “Date to Pay” in the court’s case management system, may be submitted to the Franchise Tax Board.

Pursuant to California State Government Code sections 12419.8 and 12419.10, your name may be submitted to the California Franchise Tax Board if you fail to pay your court-ordered debt(s).

The court will intercept your state tax refund and/or state lottery winnings to pay any outstanding balance you owe to the court.


  • What happens if the Superior Court of California, County of Riverside intercepted my state tax refund?
  1. If a new payment plan has not been established, you should pay your remaining balance in full at any court location.  Next, contact the court location where you were sentenced, regarding the letter you received from the Franchise Tax Board.  This may prevent additional actions from being taken on your case.  If there is an outstanding 'failure to pay' warrant you will need to make a court appearance as scheduled by the court. 
  2. If a new payment plan has been established, continue making your payments as agreed. Do not stop making your monthly payments.  Not making payments will result in the court taking further action against you. 
  3. If the state tax refund covers the full amount owed to the court, contact the nearest Enhanced Collections Division office regarding the letter from the Franchise Tax Board.  The Enhanced Collections Division will update your case appropriately so no further actions will be taken.  When you call you will be  advised if you have anything else outstanding that the state tax refund does not cover.
A failure to pay warrant may still be outstanding and you will need to make a court appearance, as scheduled by the court, for any balance that is assessed from that warrant.

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  • What happens if I have already paid my case in full and the court has intercepted my state tax refund?
  • If your case has been paid in full and your refund has been intercepted, and you do not have any other outstanding debt to the Riverside Superior Court, a refund check will be issued to you in approximately 10 to 12 weeks from the date of the letter that you received from the Franchise Tax Board.

    It takes 4 to 8 weeks for the Riverside Superior Court to receive the intercepted taxes from the Franchise Tax Board, 1 to 2 weeks for the court to process the check received from the Franchise Tax Board, and 1 to 2 weeks for the overpayment check to be sent to you.

    To assist in getting your refund check faster, please verify your mailing address with the Court location where you were sentenced.

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  • What happens if I do not owe the Riverside Superior Court money and my taxes were intercepted?
  • If your taxes were intercepted and nobody on your tax return owes money to the Riverside Superior Court, contact the court where you were sentenced and they will research why your taxes were intercepted.

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  • What if the case number on the letter does not match the case number I owe monies on?
  • The reference number on the Franchise Tax Board letter is only a reference number for the court. The case number on the letter may be for an older case than the one on which you owe. The amount intercepted will be applied to the case(s) on which monies are owed.

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  • What if the case number referenced on the Franchise Tax Board letter has a balance more than what is owed on the case?
  • The court will apply any amount over what is owed on the case to any other open case(s) for the defendant. If all cases are paid in full and not in warrant status then the overage will be refunded to you.

    When contacting the court please have your case number and the letter you received from the Franchise Tax Board in hand.

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    © 2011 Superior Court of California, County of Riverside