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Cost Recovery Fee Amounts

Purpose of bulletin

To inform staff of the new cost recovery fee amounts beginning July 1, 2011, for the 2011/2012 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.

Note: We impose cost recovery fees under the authority of R&TC §19254.

Fiscal year 2011/2012 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

$154

  • Corporation
  • Limited Liability Company treated as a corporation

$104

$249