Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176]
( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) CHAPTER 4. Determination of Surcharge [41050 - 41099]
( Chapter 4 added by Stats. 1976, Ch. 443. ) ARTICLE 1. Due and Payable Dates [41050 - 41056]
( Article 1 added by Stats. 1976, Ch. 443. ) 41056.
The service supplier and seller shall maintain records as may be necessary to determine the amount of surcharges collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due.
(Amended by Stats. 2022, Ch. 747, Sec. 24. (AB 988) Effective September 29, 2022.)