Cost recovery fee amounts change
PURPOSE OF BULLETIN
To inform our staff of the new Cost Recovery Fee amounts effective July 1, 2006, for the 2006/2007 fiscal year.
The Cost Recovery Fee is imposed to recover program costs when PIT and BE taxpayers 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 (R&TC 19254).
|Entity Type||Filing Enforcement Fee||Collection Fee|
Limited Liability Partnership
Limited Liability Company treated as a partnership
Limited Liability Company treated as a corporation