California Statutes
§ 41133.4. — 41133.4. (Amended by Stats. 2021, Ch. 432, Sec. 134.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 20. PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT·Ch. 7. CHAPTER 7. Administration·Art. 1. ARTICLE 1. Regulations, Records and Reports
Upon completion of the managed audit and verification by the department, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the department. If the requirements for the managed audit are not satisfied, the department may proceed to examine the records of the service supplier or seller in a manner to be determined by the department under law.
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California § 41133.4. (41133.4. (Amended by Stats. 2021, Ch. 432, Sec. 134.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 134. (SB 824) Effective January 1, 2022.