Chancellor’s Office Tax Offset Program (COTOP)
AB 2347 (Chapter 937, 1982) authorized the Chancellor’s Office to act on behalf of
community college districts to collect outstanding student financial aid obligations
through participation in the Franchise Tax Board’s Interagency Tax Offset Program.
In 1991 the program was enhanced through AB 3929, to permit offset for specific non-financial aid obligations. Districts could now recover outstanding student debts owed
to colleges such as enrollment fee, library fines, personal checks written with insufficient funds, students, and other approved debts.