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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.

BACKGROUND

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).


FISCAL YEAR 2006-2007 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
$125 $126
Corporation
Limited Liability Company treated as a corporation
$202 $168

 

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