Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Emergency Telephone Users Surcharge Law

CHAPTER 4. DETERMINATION OF SURCHARGE

Article 1. Due and Payable Dates

Section 41052

41052. Return due. On or before the last day of the second month following each month in which the surcharges were collected, a return for that month shall be filed with the board in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

The service supplier shall include a list of any service users who have refused to pay a cumulative total of three dollars ($3) or more of the surcharge imposed by this part with each return filing.

History.—Stats. 1981, Ch. 947, in effect January 1, 1981, substituted "who have refused" for "refusing" before, and added "a cumulative total of three dollars ($3) or more of" after, "to pay" in the second paragraph. Stats. 1985, Ch. 591, effective January 1, 1986, substituted "last" for "60th", added "of the second month" after "day", and deleted "following" after "quarter" in the first paragraph. Stats. 1996, Ch. 432, in effect January 1, 1997, deleted "December 1, 1978, and" after "On or before" and substituted "following each month . . . for that month" for "of each calendar quarter, a return for the preceding quarter" in the first paragraph, and substituted "shall" for "will" after "The service supplier" in the second paragraph. Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, substituted "in the form . . . electronic media" for "in such form as the board may prescribe" after "filed with the board" and added the second sentence to the first paragraph.