California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS |
Chapter 7. Administration of Tax |
ARTICLE 1. Powers and Duties of Franchise Tax Board |
Section 19532.
Latest version.
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(a) The Franchise Tax Board may charge fees for its "Tax News" publication and its "California Package X." The fees shall include preparation and production costs and other related costs, including, but not limited to, the handling of requests, printing, and postage.
(b) This section shall not apply to documents distributed to public distribution sites.
(c) Fees received under this section shall be handled in accordance with Section 19605.
(Added by renumbering Section 19531 (as added by Stats. 1993, Ch. 31) by Stats. 1994, Ch. 146, Sec. 208. Effective January 1, 1995.)