California CDTFA Publishes Guide on Interest, Penalties, and Collection Fees

The California Department of Tax and Fee Administration (CDTFA) published a document which provides information about interest, penalties, and the collection cost recovery fee (CRF) that may apply to various tax and fee programs administered by the CDTFA. The document outlines situations that can result in these charges, such as failing to file returns, make payments, or obtain required permits and licenses. It also explains how interest, penalties, and the CRF are calculated, when they apply, and the limited circumstances under which relief may be granted, including for disasters, reliance on erroneous written advice from the CDTFA, or circumstances beyond ...