Cost recovery fee amounts
PURPOSE OF BULLETIN
To inform our staff of the new cost recovery fee amounts effective July 1, 2007, for the 2007/2008 fiscal year.
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.
|Entity type||Filing enforcement fee amounts||Collection fee amounts|
Limited Liability Partnership
Limited Liability Company treated as a partnership
Limited Liability Company treated as a corporation
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.
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.