Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Emergency Telephone Users Surcharge Law


Article 1. Due and Payable Dates

Section 41051

41051. Surcharge payable. The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the board on or before the last day of the second month following the month in which the surcharges were collected. However, the fourth quarter collection for the 1996 calendar year shall be remitted no later than February 15, 1997.

History.—Added by Stats. 1976, Ch. 443, effective July 10, 1976. Stats. 1980, Ch. 676, effective January 1, 1981, added "and" after "quarterly,". Stats. 1985, Ch. 591, effective January 1, 1986, substituted "the last day . . . following" for "60 days after the close of." Stats. 1996, Ch. 432, in effect January 1, 1997, substituted "monthly" for "quarterly" after "collected are due", substituted "month" for "quarter" after "in one calendar", substituted "on or before" for "no later than" after "to the board", and substituted "the month in . . . February 15, 1997" for "a calendar quarter".