Code Section Group

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. )

41050.
  

(a) The surcharge imposed by subparagraph (A) of paragraph (1) of subdivision (a) of Section 41020 is imposed to each access line for which a service user has subscribed in any calendar month, whether or not the subscription covered all or part of any month.

(b) If a service user subscribes for service with one service supplier for a portion of a month and then subscribes for service with another service supplier for the remainder of the same month, the service user is liable for the surcharge to each of the access lines for which the service user has subscribed with the service supplier.

(Amended by Stats. 2021, Ch. 432, Sec. 65. (SB 824) Effective January 1, 2022.)

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.

(Amended by Stats. 2021, Ch. 432, Sec. 66. (SB 824) Effective January 1, 2022.)

41052.
  

(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 surcharge imposed by this part with each return filing.

(Amended by Stats. 2021, Ch. 432, Sec. 67. (SB 824) Effective January 1, 2022.)

41052.1.
  

The department may require the payment of the amount due and the filing of returns for periods other than the periods set forth under this part.

(Repealed and added by Stats. 2021, Ch. 432, Sec. 69. (SB 824) Effective January 1, 2022.)

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.)

41053.1.
  

(a) Notwithstanding Sections 41053 and 41055, the surcharge imposed pursuant to Section 41028 and collected by a seller, except a service supplier, is due and payable to the department quarterly on or before the last day of the month following each calendar quarter.

(b) On or before the last day of the month following each calendar quarter, a return for the preceding calendar quarter shall be filed using electronic media with the department. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

(Added by Stats. 2021, Ch. 432, Sec. 70. (SB 824) Effective January 1, 2022.)

41054.
  

(a) Except as provided in subdivision (b), the department, 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 department within or prior to the period for which the extension may be granted.

(b) (1) In the case of a disaster, the department, for a period not to exceed three months, may extend the time for making any report or return or paying any surcharge required under this part. The extension may be granted at any time provided a request therefor is filed with the department 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. 2021, Ch. 432, Sec. 71. (SB 824) Effective January 1, 2022.)

41055.
  

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

(Amended by Stats. 2021, Ch. 432, Sec. 72. (SB 824) Effective January 1, 2022.)

41056.
  

The service supplier and seller shall maintain 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. 2021, Ch. 432, Sec. 73. (SB 824) Effective January 1, 2022.)

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