California Revenue and Taxation Code

§ 11534

RTC § 11534 Effective Oct 19, 2010Div. 2 · Part 6 · Ch. 4 · Art. 7

Statute text

(a)A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount equal to the board’s costs for collection, as reasonably determined by the board. The collection cost recovery fee shall be imposed only if the board has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee.

(b)Interest shall not accrue with respect to the collection cost recovery fee provided by this section.

(c)The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other tax imposed by this part.

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Legislative history

Added by Stats. 2010, Ch. 721, Sec. 8. (SB 858) Effective October 19, 2010.