{"data":{"id":"us-ca/rtc-41052","jurisdiction":"us-ca","citation":"RTC § 41052","heading":"","body":"(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.\n(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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"8b52ebccda8159de6e8eeac980f8008fd3a373a71bd9e48c58709e2b84392263","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-41051","next":"us-ca/rtc-41052.1"},"notice":"GroundRules: Original legal text. Not legal advice."}