§ 19591. Specialized Tax Service Fees.

Source: https://govt.westlaw.com/calregs/Document/IF8FEAEF34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) In general. Revenue and Taxation Code section 19591 requires the Franchise Tax Board to impose fees for certain specialized tax services and to establish the amounts of those fees in the manner and the amounts necessary to reimburse the board for the costs of administering the specialized services, including the Franchise Tax Board's direct and indirect costs for providing specialized tax services.

(b) Specialized tax service fees and amounts. The specialized tax service fees shall be as follows:

(1) Installment payment programs.

(A) Individual taxpayers -- $34.00.

(B) Business Entity taxpayers -- $50.00.

(2) Expedited Services.

(A) Corporation revivor requests -- $56.00.

(B) Tax clearance certificate requests -- $100.00

(C) Tax-exempt status requests -- $40.00

(D) Limited Partnership revival confirmation letter requests -- $56.00

Credits

Note: Authority cited: Sections 19503 and 19591, Revenue and Taxation Code. Reference: Section 19591, Revenue and Taxation Code.

History

1. New article 4 (section 19591) and section filed 4-24-2006; operative 1-1-2006 pursuant to Revenue and Taxation Code section 19591(b)(2) (Register 2006, No. 17).

2. Amendment filed 9-26-2011; operative 10-26-2011 (Register 2011, No. 39).