Publication 75, Interest, Penalties, and Collection Cost Recovery Fee

This publication provides guidance on when the California Department of Tax and Fee Administration (CDTFA) imposes interest, penalties, and the Collection Cost Recovery Fee (CRF) on unpaid or late tax obligations. It explains taxpayers’ general responsibilities, such as timely filing, proper payment, and maintaining required permits, along with the consequences for failing to meet these obligations. The publication also emphasizes that these charges help ensure fairness and compliance across various tax and fee programs administered by CDTFA.

The publication outlines specific penalties for late filings, late payments, misuse of certificates, lack of required permits, and violations related to hazardous waste, cannabis, fuel, and tobacco tax programs. It explains how interest is calculated monthly on unpaid balances and how the CRF is assessed when liabilities remain unpaid for more than 90 days after a demand notice. The document also details how taxpayers may qualify for relief from penalties, interest, or the CRF due to disasters, erroneous written advice, or circumstances beyond their control.

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Please note: This publication summarizes the law and applicable regulations in effect when the publication was written. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the information in this publication and the law or regulations, decisions will be based on the law or regulations and not on this publication.

Revision June 2026