§ 41053.1. — 41053.1. (Added by Stats. 2021, Ch. 432, Sec. 70.)

California § 41053.1.

• 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)
Notwithstanding Sections 41053 and 41055, the surcharge imposed pursuant to Section 41028 and collected by a seller, except a service supplier, is due and payable to the department quarterly on or before the last day of the month following each calendar quarter.
(b)
On or before the last day of the month following each calendar quarter, a return for the preceding calendar quarter shall be filed using electronic media with the department. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

Legislative History

Added by Stats. 2021, Ch. 432, Sec. 70. (SB 824) Effective January 1, 2022.