ARTICLE 4. Tax Service Fees

Article 4 added by Stats. 2004, Ch. 226, Sec. 10.

§§ 19590–19592 · 3 sections

• § 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…
• § 19591 (a) Specialized tax services fees shall be imposed upon the following services provided by the board: (1) Installment payment programs. (2) Expedited services…
• § 19592 All fees received by the Franchise Tax Board under this article shall be treated as reimbursement for the board’s costs.