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State of California Franchise Tax Board

2014/2015 Cost Recovery Fee Amounts

June 30, 2014

Purpose of Bulletin

To inform staff of the new cost recovery fee amounts beginning July 1, 2014, for the 2014/2015 fiscal year.


We assess the cost recovery fee 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. We review the cost recovery fee amounts annually.

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

Fiscal Year 2014/2015 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
$76 $194
  • Corporation
  • Limited Liability Company treated as a corporation
$96 $310

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