Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Emergency Telephone Users Surcharge Law

CHAPTER 4. DETERMINATION OF SURCHARGE

Article 1. Due and Payable Dates

Section 41052.1

41052.1. Other than monthly returns. If the board deems it necessary in order to ensure payment or to facilitate the collection by the state of the amount of taxes, the board may require returns and payment of the amount of surcharges for a calendar quarter or calendar year period.

History.—Added by Stats. 1996, Ch. 1087, in effect January 1, 1997. Stats. 1998, Ch. 350 (SB 2231), in effect January 1, 1999, substituted "the board" for "it" after "If", added "the" after "or to facilitate", and substituted "surcharges for a . . . calendar year period" for "taxes for quarterly periods other than calendar quarters, or for multiples of quarterly periods" after "the amount of".