California Revenue and Taxation Code

§ 19561

RTC § 19561 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 7 · Art. 2

Statute text

(a)Notwithstanding any other section of law, the Franchise Tax Board may charge a fee for providing persons with copies of their tax returns. The fee shall include the costs of handling requests, copying documents, and postage.

(b)Fees received under this section shall be handled in accordance with Section 19605.

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.