Duplication fee for copies of FTB records

When requesting copies of records under the Information Practices Act or the Public Records Act, the FTB may charge a duplication fee to provide the records. (FTB Tax News April 2022))

The duplication fee is charged to photocopy or scan paper records that are not maintained by FTB in electronic format. The requestor may specify their preference for paper records to be photocopied and mailed, or converted to electronic format, such as .pdf and emailed, subject to data file size limitations. The FTB also charges a duplication fee if the record needs to be converted to a format other than the one in which it is stored. For example, a duplication fee applies if a record is stored as a Word document and the requestor asks for the document to be provided in .pdf format.

Beginning January 1 of each year, the FTB provides a one-time waiver of the cost of the first 49 pages requested that are subject to a duplication fee, and those pages are provided without charge. After this threshold is met, and for the remainder of the year, a duplication fee applies of .10 cents per page for all pages that are subject to a duplication fee.

The amount of the fee also depends on whether, due to size, the records need to be stored on portable storage media in order to be mailed, and any staff time to locate, retrieve, or redact the record.