SECTIONS 19590-19592 - California Statutes

REVENUE AND TAXATION CODE

SECTION 19590-19592

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, the board also, upon
request, provides specialized taxpayer services to individuals and
entities.
(b) The provision of specialized taxpayer services imposes
additional costs on the agency which are borne by all taxpayers.
(c) The full cost of administering specialized taxpayer services
should be paid by the individual or entity that requests and receives
the specialized taxpayer services, rather than by all taxpayers.
(d) Establishing a specialized service fee is the most efficient
and convenient way to recover the full costs of administering and
providing specialized taxpayer services.
(e) The amount of the specialized service fee imposed on an
individual or an entity pursuant to this article shall be reasonably
related to the actual costs incurred by the board to provide the
specialized taxpayer service.
(f) The revenues derived from the fees imposed pursuant to this
article are not the proceeds of taxes within the meaning Section 3 of
Article XIII A of the California Constitution.

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 clearance certificate requests.
(C) Tax-exempt status requests.
(D) Limited partnership revival confirmation letter requests.
(b) (1) For periods on or after the effective date of this section
and prior to January 1, 2006, the Franchise Tax Board shall publish
by notice a schedule of specialized tax services fees to be imposed,
which notice shall be exempt from the requirements of Chapter 3.5
(commencing with Section 11340) of Part 1 of Division 3 of Title 2 of
the Government Code. The amounts of these fees under this paragraph
shall be calculated in the same general manner as required under
paragraph (2).
(2) Commencing on January 1, 2006, the amount of the specialized
tax services fees shall be established by the board through
regulations adopted pursuant to Chapter 3.5 (commencing with Section
11340) of Part 1 of Division 3 of Title 2 of the Government Code, and
shall be established in the manner and in the amounts necessary to
reimburse the board for the costs of administering the specialized
services, including the board's direct and indirect costs for
providing specialized tax services.
(3) For periods on or after the effective date of this section,
and prior to January 1, 2011, the amount of the specialized tax
service fee for limited partnership revival confirmation letter
requests shall be one hundred dollars ($100). Commencing on January
1, 2011, the specialized tax service fee for limited partnership
revival confirmation letter requests shall be calculated in the same
general manner as required under paragraph (2).

19592. All fees received by the Franchise Tax Board under this
article shall be treated as reimbursement for the board's costs.