I just received a letter from VCCCD advising me of outstanding fees owed and that I had 30 days to pay the outstanding balance, or my account would be sent to the Franchise Tax Board (FTB). Why did I get this letter?
The letter was to formally notify you of amounts owed to VCCCD, and that VCCCD is participating in the California Community Colleges, Chancellor's Office Tax Offset Program (COTOP).

COTOP is a program that provides VCCCD with a method of collecting Accounts Receivable balances for student financial aid and non-financial aid obligations. Past due accounts will be submitted by VCCCD to COTOP for a tax offset (via an intercept by the FTB of any tax refunds, lottery winnings, unclaimed property, that might be owed to you).

Prior to submitting an account to COTOP for tax offset, VCCCD must send out a “due process” collection letter informing the debtor that an offset will occur unless payment is made or that information is received showing the debt to be in error. The letter is sent to the student’s last known address at least 30 days before the debtor data is submitted to the State Chancellor’s Office. This is to allow the debtor time to question the debt and/or pay the college before the tax offset process begins through the Franchise Tax Board.

What type of student obligations can VCCCD submit for tax offset?
Non-resident tuition; enrollment fees; library fines; library replacement material charges; parking fees; parking fines (limited to those fines submitted within 3 years of being incurred); personal checks returned for non-sufficient funds; returned check service charges; child care charges; instructional equipment breakage/replacement charges; health fees; transcript fees; foreign student insurance charges; dental health center charges; community services fees; lost key charges; transportation charges/fees; audit fees; contract class charges; instructional material fee; damage to campus facilities/equipment charges; student representation fee, student center fee; campus financial aid funds, and the Board of Governors Enrollment Fee Waivers (BOGFW) for which the student was not eligible. 
 
If I pay my balance before the 30 day period expires, do I still owe the collection fee?
No. You can avoid the collection fee if you voluntarily pay the amounts owed within 30 days of the date of the letter that you received.
I don’t understand why I owe these fees. Who can help me?
Please contact the Student Business Office at the college listed on the 30-day letter for more information and an explanation of the fees shown. If the amount said to be owed is in error, the offset will be withdrawn or the amount will be corrected.