Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( 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. )

41050.
  

The surcharge imposed by Section 41020 attaches at the time charges for the intrastate telephone communication services and VoIP service are billed by the service supplier to the service user and shall be paid by the service user when paying for such services.

(Amended by Stats. 2008, Ch. 17, Sec. 12. Effective May 21, 2008.)

41051.
  

The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the department on or before the last day of the second month following the month in which the surcharges were collected. However, the fourth quarter collection for the 1996 calendar year shall be remitted no later than February 15, 1997.

(Amended by Stats. 2019, Ch. 54, Sec. 29. (SB 96) Effective July 1, 2019.)

41052.
  

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.

(Amended by Stats. 2002, Ch. 459, Sec. 19. Effective January 1, 2003.)

41052.1.
  

If the board deems it necessary in order to ensure payment or to facilitate the collection by the state of the amount of taxes, the board may require returns and payment of the amount of surcharges for a calendar quarter or calendar year period.

(Amended by Stats. 1998, Ch. 350, Sec. 2. Effective January 1, 1999.)

41053.
  

The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the department.

(Amended by Stats. 2019, Ch. 54, Sec. 30. (SB 96) Effective July 1, 2019.)

41054.
  

(a) Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.

(b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.

(2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.

(Amended by Stats. 2016, Ch. 257, Sec. 8. (AB 1559) Effective September 9, 2016.)

41055.
  

All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the California Department of Tax and Fee Administration.

(Amended by Stats. 2019, Ch. 54, Sec. 31. (SB 96) Effective July 1, 2019.)

41056.
  

The service supplier or seller 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.

(Amended by Stats. 2019, Ch. 54, Sec. 32. (SB 96) Effective July 1, 2019.)

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