2018/2019 Cost recovery fee amounts Public Service Bulletin

June 28, 2018

Purpose of bulletin

To inform staff of the new cost recovery fee amounts beginning July 1, 2018, for the 2018/2019 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 yearly, and are based on program costs.

We assess cost recovery fees under the authority of R&TC §19254.

Fiscal year 2018/2019 cost recovery fee amounts

Entity type Filing enforcement fee Collection fee
  • Individual
  • General Partnership
  • Limited Partnership
  • Limited Liability Partnership
  • Limited Liability Company
    treated as a partnership
$88 $317
  • Corporation
  • Limited Liability Company
    treated as a corporation
$81 $382