Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Emergency Telephone Users Surcharge Law
Table of Contents
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS | (View entire chapter)
- 41001 Title
- 41002 Construction
- 41003 "Person"
- 41004 "Board"
- 41005 "In this state"
- 41006 "Public agency"
- 41007 "Service supplier"
- 41008 "Month"
- 41009 "Service user"
- 41010 "Intrastate telephone communication services"
- 41011 "Charges for services"
- 41012 "Public telephone"
- 41013 "Surcharge"
- 41014 Authorization
- 41015 "Local telephone service"
- 41016 "Toll telephone service"
- 41016.5 "VoIP service"
- 41017 "Private communication service"
- 41018 "Communications equipment company"
- 41019 Exemption
- 41019.5 Legislative intent for VoIP service
CHAPTER 2. THE SURCHARGE | (View entire chapter)
Article 1 Imposition of the Surcharge
- 41020 Imposition and rate of surcharge
- 41021 Collection by service supplier
- 41022 Surcharge to be added; surcharge statement
- 41023 Surcharge collections are debts
- 41024 Liability for surcharge
- 41025 Billing of surcharge
- 41026 Rounding of payments
- 41027 Constitutional exemptions
Article 2 Adjustment of Surcharge Rate
- 41030 Determination of rate
- 41031 Determination time
- 41032 Publication of rate
- 41033. Application of rate. [Repealed.]
Article 3 Registration
CHAPTER 3. SPECIAL PROVISIONS AND EXEMPTIONS | (View entire chapter)
- 41045 Presumption that amount billed is correct
- 41046 Charges exempt under federal law
- 41049 Request for board ruling
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
- 41060 Electronic funds transfer payments
- 41061 Relief of penalty
- 41062 Definitions
- 41063 Electronic filing
Article 3 Deficiency Determinations
- 41070 Deficiency determinations
- 41071 Interest
- 41072 Offsets
- 41073 10 percent penalty
- 41074 25 percent penalty
- 41075 Notice of determination
- 41076 Deficiency determination limitations
- 41077 Decedent deficiency determination limitations
- 41078 Mailing of notice
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
- 41085 Petition for redetermination
- 41086 Form, content, and amendment of petition
- 41087 Oral hearing
- 41088 Decrease or increase of determination
- 41089 Finality date of redetermination
- 41090 Due date of determination; penalty
- 41091 Service of notice
Article 6 Interest and Penalties
- 41095 Interest and penalty
- 41095.5 Interest; daily basis
- 41096 Excusable delay
- 41097 Relief from interest; disaster
- 41097.5 Relief of interest
- 41098 Reasonable reliance on written advice; relief from tax, penalty and interest
- 41099 Relief of spouse
CHAPTER 5. OVERPAYMENTS AND REFUNDS | (View entire chapter)
Article 1 Claim for Refund
- 41100 Credits and refunds
- 41101 Credit and refund limitations
- 41101.1 Claim limitation period; financially disabled
- 41101.2 Claim limitation period; overpayments from levies or liens
- 41102 Form and content of claim
- 41103 Effect of failure to file claim
- 41104 Notice of action on claim
- 41105 Interest on overpayment
- 41106 Disallowance of interest
Article 2 Cancellations
Article 3 Suit for Refund
- 41108 Enjoining collection forbidden
- 41109 Necessity of refund claim
- 41110 Refund action limitations
- 41111 When refund claim not acted upon
- 41112 Disposition of judgment
- 41113 Interest
- 41114 Judgment for assignee forbidden
Article 4 Recovery of Erroneous Refunds
CHAPTER 6. COLLECTION OF TAX | (View entire chapter)
Article 1 Suit for Tax
- 41115 Court action
- 41116 Rules of procedure
- 41117 Attachment
- 41118 Certificate of delinquency
- 41119 Service of process
Article 2 Notice to Withhold
- 41120 Notice to holders of credits and personal property and to debtors
- 41121 Duty to hold credits, other personal property, and debts
- 41122 Duty to advise board; notice to bank
- 41123 Liability for transfer
- 41123.5 Notice of levy
- 41123.6 Employer withheld earnings
Article 2.5 Priority and Lien of Surcharge
Article 3 Warrant for Collection
- 41125 Warrants
- 41126 Fees, commissions, and expenses
- 41127 Collection of fees, commissions, and expenses
Article 4 Miscellaneous
- 41127.5 Furnishing of partnership agreement
- 41127.6 Installment payment agreement
- 41127.7 Installment payment agreement; annual statement
- 41127.8 Collection cost recovery fee
CHAPTER 7. ADMINISTRATION | (View entire chapter)
Article 1 Regulations, Records and Reports
- 41128 Enforcement by board; rulings and regulations
- 41129 Service supplier records
- 41130 Examination of records and returns
- 41131 Access to records of P.U.C., political subdivisions and public agencies
- 41132 Information confidential; tax preparer
Article 2 Disposition of Proceeds
- 41135 State Emergency Telephone Number Account
- 41136 Disposition of funds
- 41136.1 Funds held in trust for future appropriation
- 41137 Payments to suppliers
- 41137.1 Payments to local agencies
- 41138 Conditions for payment
- 41139 Date of commencing payments
- 41140 Payment for previous costs
- 41141 Claims for payment
- 41142 Failure of Legislature to appropriate funds
Article 2.5 Violations
Article 3 Notices
Article 4 Purpose
Article 5 The California Taxpayers' Bill of Rights
- 41160 Administration
- 41161 Taxpayers' Rights Advocate
- 41162 Education and information program
- 41163 Annual hearing for taxpayer proposals
- 41164 Preparation of statements by board
- 41165 Limit on uses of revenue collected or assessed
- 41166 Evaluation of employee's contact with taxpayers
- 41167 Plan to timely resolve claims and petitions
- 41168 Procedures relating to review conferences
- 41169 Reimbursement to taxpayer
- 41170 Investigation for nontax administration purposes
- 41171 Settlement authority
- 41171.5 Offers in compromise
- 41172 Release of levy
- 41172.5 Return of property
- 41173 Exemptions from levy
- 41174 Claim for reimbursement of bank charges by taxpayer
- 41175 Preliminary notice to taxpayer prior to lien
- 41176 Disregard by board employee or officer