Misapplied Collection and Filing Enforcement Fees Applied to SMLLCs

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October 21, 2014

Purpose of Bulletin

To inform staff of our refunds, repayments, and/or abatements issued for misapplied Collection Fees and Filing Enforcement Fees (Revenue & Taxation Code Section 19254), for disregarded Single Member Limited Liability Companies (SMLLCs).

Background

We discovered that the Collection Fees and Filing Enforcement Fees under R&TC Section 19254 were misapplied to certain SMLLCs. The fee amounts vary by year.

We will abate any Collection Fees and Filing Enforcement Fees applied to SMLLCs treated as disregarded entities.

We anticipate that refunds, repayments or credits for affected SMLLCs will be completed over a period of several months.

Claims for Refund

We will send affected SMLLC taxpayers a letter indicating their eligibility for a refund, with a refund warrant to follow.

We are identifying and processing refunds for affected SMLLCs without further action by the SMLLCs. However, an affected SMLLC may also file a claim for refund, to one of the addresses below:

For regular mail, send to:

BUSINESS ENTITY NON-REMIT RETURN MS A311
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0500

For private carrier or overnight delivery service, send to:

BUSINESS ENTITY NON-REMIT RETURN MS A311
FRANCHISE TAX BOARD
SACRAMENTO CA 95827-1500

Taxpayer Inquiries

Follow your established unit procedures.

Taxpayers can call us at 800.852.5711, weekdays, 7 a.m. to 5 p.m., except state holidays.

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