DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 7. Administration of Tax 19501-19592›ARTICLE 4. Tax Service Fees 19590-19592

§ 19592

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

All fees received by the Franchise Tax Board under this article shall be treated as reimbursement for the board’s costs.

(Added by Stats. 2004, Ch. 226, Sec. 10. Effective August 16, 2004.)

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California Revenue and Taxation Code

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