Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Emergency Telephone Users Surcharge Law
CHAPTER 4. DETERMINATION OF SURCHARGE. (View entire chapter)
Article 1 Due and Payable Dates
- 41050 Surcharge due
- 41051 Surcharge payable
- 41052 Return due
- 41052.1 Other than monthly returns
- 41053 Filing return
- 41054 Extensions
- 41055 Payment to board
- 41056 Records
Article 1.1 Payment by Electronic Funds Transfer
Article 3 Deficiency Determinations
Article 4 Determinations If No Return Made
- 41080 Failure to file determinations; penalty
- 41081 Offsets
- 41082 Interest
- 41083 25 percent penalty
- 41084 Notice of determination
Article 5 Redeterminations
- 41089 Finality date of redetermination
- 41090 Due date of determination; penalty
- 41091 Service of notice