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Cost recovery fee amounts

FTB Archive Disclaimer:  Archived content is not current and may contain broken links. It remains online for historical reference or research. The search function above allows you to search archived and current content separately. If you need archived content in a different format, contact us.

PURPOSE OF BULLETIN

To inform our staff of the new cost recovery fee amounts effective July 1, 2007, for the 2007/2008 fiscal year.

BACKGROUND

The cost recovery fee is assessed to recover program costs when individuals and business entities fail to file tax returns upon demand, or pay their delinquent taxes. The cost recovery fee is comprised of two separate fees: the filing enforcement fee, and the collection fee. The cost recovery fee amounts are reviewed annually, and are based on program costs.

Note: We assess cost recovery fees under the authority of Revenue and Taxation Code Section 19254.

FISCAL YEAR 2007/2008 COST RECOVERY FEE AMOUNTS
Entity type Filing enforcement fee amounts Collection fee amounts
Individual
General Partnership
Limited Partnership
Limited Liability Partnership
Limited Liability Company treated as a partnership
$125 $126
Corporation
Limited Liability Company treated as a corporation
$305 $234

NOTICES

Filing enforcement fee

The Filing Enforcement Demand Letter includes a statement informing the taxpayer or business entity that we will assess a filing enforcement fee if we do not receive a response within 30 days from the date on the letter.

Collection fee

Various collection notices include a statement informing the taxpayer or business entity that we will assess a collection fee for continued failure to pay the delinquent tax amount due.

 

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