GroundRules
RTC § 41052
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]
- CHAPTER 4. Determination of Surcharge [41050. - 41099.]
- ARTICLE 1. Due and Payable Dates [41050. - 41056.]
(a) 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 by a service supplier with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(b) 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 surcharges imposed by this part with each return filing.
Collected 2026-09-14T05:56:33Z. Source file · JSON