Tax News
Cost Recovery Fees Changes

The cost recovery fee is comprised of two separate fees: the filing enforcement fee and the collection fee. 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 amounts are reviewed yearly imposed under the authority of Revenue and Taxation Code (R&TC) Section 19254.

New cost recovery fee amounts beginning July 1, 2012, for the 2012/2013 fiscal year

Entity Type Filing Enforcement Fee Collection Fee
  • Individual
  • General partnership
  • Limited partnership
  • Limited liability partnership
  • Limited liability company treated as a partnership

 

 

$82

 

 

$159

  • Corporation
  • Limited liability company treated as a corporation

$89


$269

Back to August 2012 Tax News