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Filing Enforcement Fee

Bank, Wage, or Other Levies

If we take your property and you believe our action is

We charge a filing enforcement fee to entities that do not

improper, you have the right to a hearing. At the hearing,

file a tax return by the date indicated on our written

you should provide information that demonstrates to us

demand to file a tax return. (R&TC Section 19254)

the need to change or withdraw our levy or stop the sale

Lien Fee

of your entity's property.

We charge a lien fee to entities with delinquent liabilities

If we seize your entity's bank account in error, and you

when we file a state tax lien with the county recorder or

did not contribute to that error, we may reimburse you for

the California Secretary of State. (R&TC Section 19221

related bank charges. You must file your reimbursement

and Government Code Section 7171)

claim within 90 days of the levy. (R&TC Section 21018)

The California Code of Civil Procedure Sections 700.010

FEE AND TAX

through 704.995, and the California Revenue and

Taxation Code Sections 18670 and 18671 govern the

Limited Liability Company Fee

seizure and sale of real and personal property.

In addition to an annual tax, limited liability companies

are subject to an annual fee which is due on the original

REFUND CLAIM TIME

return due date. We base the fee on total income

reportable to California. The California Revenue and

FRAMES

Taxation Code defines total income as the sum of

worldwide gross income plus the cost of goods sold in

There is a time limit for requesting a refund from us.

connection with the entity’s trade or business. We treat

Generally, you can file a refund claim until the later of four

the annual fee like a tax for purposes of assessment,

years from the due date of your return, or one year from

collection, and penalties. (R&TC Sections 17941 and

the date of overpayment. (R&TC Section 19306)

17942)

For claims filed on or after January 1, 2002, you can file

an informal refund claim within the time frames indicated

Non-consenting Nonresident Member’s Tax

above if you have not paid the full amount due. An

Every nonresident individual member or foreign entity

informal claim will extend your time frames and protect

member must sign the Limited Liability Company’s List of

your right to file an appeal with the California State Board

Members and Consents (form FTB 3832), and return it

of Equalization or file suit against us in court. However, if

with Form 568 (Limited Liability Company Return of

you fully paid your tax liability more than seven years

Income). If a member does not sign the List of Members

ago, we cannot refund these amounts. (R&TC

and Consents, the company must pay tax on the

Section 19322.1)

member’s distributive share of income at the highest

marginal rate. We consider any amount the company

pays as payment from the member. (R&TC Section

TELEPHONE AND INTERNET

18633.5)

ASSISTANCE

PENALTIES

From within the United States, call . . . . . (800) 852-5711

40 Percent Accuracy Penalty

From outside the United States, calL

For tax years that were eligible for amnesty, we may

(not toll-free) . . . . . . . . . . . . . . . . . . . . (916) 845-6500

impose an accuracy-related penalty if you understated

Website at:

your entity's liability. The penalty is equal to 40 percent of

Assistance for persons with disabilities: We comply

the related underpayment. (R&TC Section 19164)

with the Americans with Disabilities Act. Persons with

50 Percent Interest Based Penalty

hearing or speech impairments please call TTY/TDD

(800) 822-6268.

We imposed a penalty because your entity had a past-

due tax liability that qualified for tax amnesty, but it did

not resolve its tax amnesty obligations. Check out the

COLLECTION COST

Web at for more information. The penalty

is equal to 50 percent of the interest that accrued on the

RECOVERY FEES

balance from the original due date of the tax to March 31,

2005. You can file a claim for refund of this penalty only

Collection Fee

on the grounds that the amount of the penalty was not

We charge a collection fee to entities that require us to

properly computed by the Franchise Tax Board. (R&TC

take collection action to resolve filing and payment

Section 19777.5(a)(1))

delinquencies. (R&TC Section 19254)

FTB 7268LLC (REV 03-2006) SIDE 2

Form Ftb 7268llc - Limited Liability Company Collections Information - State Of California Franchise Tax Board Page 2

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