§ 41052. — 41052. (Amended by Stats. 2022, Ch. 747, Sec. 22.)

California § 41052.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 20.: PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
• Ch. 4.: CHAPTER 4. Determination of Surcharge
• Art. 1.: ARTICLE 1. Due and Payable Dates

Text

(a)
On or before the last day of the second month following each month in which the surcharges were collected, a return for that month shall be filed by a service supplier with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(b)
The service supplier shall include a list of any service users who have refused to pay a cumulative total of three dollars ($3) or more of the surcharges imposed by this part with each return filing.

Legislative History

Amended by Stats. 2022, Ch. 747, Sec. 22. (AB 988) Effective September 29, 2022.