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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.

Program Contact

Terence Gardner

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