Collection Cost Recovery Fee
Effective January 1, 2013
|LIABILITY AMOUNT||FEE AMOUNT|
|$250.01 – $2,000.00||$190|
|$2,000.01 – $50,000.00||$570|
|$50,000.01 and greater||$950|
What is the Collection Cost Recovery Fee (CRF)?
- Covers costs incurred to collect tax and fee liabilities that are unpaid for more than 90 days.
- Applies to most taxes and fees collected by the CDTFA.
- Assessed on liabilities greater than $250.
- Fee amount changes based on dollar amount of past due liabilities.
How can I avoid paying the Collection Cost Recovery Fee?
- Pay your liability in full and on time; or
- If unable to pay in full, enter into a payment agreement within 90 days of the bill date for each liability and fulfill all the terms of the agreement.