California Revenue and Taxation Code

§ 41127.8

RTC § 41127.8 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 6 · Art. 4

Statute text

(a)A collection cost recovery fee shall be imposed on any person that fails to pay an amount of surcharge, 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 department’s costs for collection, as reasonably determined by the department. The collection cost recovery fee shall be imposed only if the department 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 surcharge imposed by this part.

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Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 127. (SB 824) Effective January 1, 2022.