California Revenue and Taxation Code

§ 10878

RTC § 10878 Effective Sep 23, 2021Div. 2 · Part 5 · Ch. 3 · Art. 2

Statute text

(a)Notwithstanding Sections 10877 and 10951, the responsibility and authority for the collection of the following delinquent amounts, and any interest, penalties, or service fees added thereto, shall be transferred from the department to the Franchise Tax Board:

(1)Registration fees.

(2)Transfer fees.

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Legislative history

Amended by Stats. 2021, Ch. 256, Sec. 12. (AB 176) Effective September 23, 2021.