California — FTB Cost Recovery Fees
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FTB Cost Recovery Fees
Bank and corporation filing enforcement fee
$89
Bank and corporation collection fee
$269
Personal income tax filing enforcement fee
$82
Personal income tax collection fee
$159
Bank and corporation filing enforcement fee
$89
Bank and corporation collection fee
$269
Personal income tax filing enforcement fee
$82
Personal income tax collection fee
$159
The personal income tax fees apply to individuals and partnerships, as well as limited liability companies that are classified as partnerships. The bank and corporation fees apply to banks and corporations, as well as limited liability companies that are classified as corporations. Interest does not accrue on these cost recovery fees.