California Revenue and Taxation Code

§ 60495

RTC § 60495 Effective Jan 1, 2023Div. 2 · Part 31 · Ch. 7 · 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 less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration 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

Amended by Stats. 2022, Ch. 28, Sec. 149. (SB 1380) Effective January 1, 2023.