{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19592","citation":"Rev. & Tax. Code, § 19592","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 7. Administration of Tax [19501. - 19592.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-7"},{"name":"ARTICLE 4. Tax Service Fees [19590. - 19592.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-7/article-4"}],"history":"Added by Stats. 2004, Ch. 226, Sec. 10.   Effective August 16, 2004.","effective":"2004-08-16","html":"<p>All fees received by the Franchise Tax Board under this article shall be treated as reimbursement for the board’s costs.</p>","text":"All fees received by the Franchise Tax Board under this article shall be treated as reimbursement for the board’s costs.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-service-fees-19592","source":"California Legislative Information bulk export (pubinfo)"}