Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Emergency Telephone Users Surcharge Law

CHAPTER 4. DETERMINATION OF SURCHARGE

Article 1. Due and Payable Dates

Section 41056

41056. Records. The service supplier shall maintain such records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due.

History.—Stats. 1987, Ch. 38, effective January 1, 1988, in second sentence replaced "Such" with "Those" and "three" with "four".