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Interest, Penalties, and Fees - State of California

interest , penalties , and fees PUBLICATION 75 | NOVEMBER 2015. BOARD MEMBERS. SEN. GEORGE RUNNER (Ret.) FIONA MA, CPA JEROME E. HORTON DIANE L. HARKEY BETTY T. YEE DAVID J. GAU. First District Second District Third District Fourth District State Controller Executive Director Lancaster San Francisco Los Angeles County Orange County PREFACE. This publication answers many of the questions asked about interest charges, penalty charges, and the collection cost recovery fee (CRF) that apply to sales and use taxes including examples where and why those charges apply. Information also is provided about how interest , penalty and CRF charges can be waived.

PREFACE. This publication answers many of the questions asked about interest charges, penalty charges, and the collection cost recovery fee (CRF) that apply to sales and use taxes including examples where and why those charges apply.

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