California Revenue and Taxation Code ARTICLE 4 - Tax Service Fees

• Section 19590.
  The Legislature finds and declares all of the following:(a) In addition to standard services that the Franchise Tax Board provides to all taxpayers and the public,...
• Section 19591.
  (a) Specialized tax services fees shall be imposed upon the following services provided by the board:(1) Installment payment programs.(2) Expedited services for:(A) Corporation revivor requests.(B) Tax-exempt status requests.(C) Limited partnership revival...
• Section 19592.
  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,...

Last modified: October 22, 2018