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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 2. The Surcharges.
Article 1. Imposition of the Surcharges
Section 41023
41023. Surcharge collections are debts. The surcharges required to be collected by the service supplier, and any amount unreturned to the service user that is not owed as part of the surcharges but was collected from the service user under the representation by the service supplier that it was owed as part of the surcharges, constitute debts owed by the service supplier to this state.
A service supplier that has collected any amount of surcharges in excess of the amount of surcharges imposed by this part and actually due from a service user, may refund that amount to the service user, even though the surcharge amounts have already been paid over to the department and a corresponding credit or refund has not yet been secured. The service supplier may claim credit for that overpayment refund against the amount of surcharges imposed by this part that is due upon any other return, providing that credit is claimed in a return dated no later than three years from the date of overpayment.
History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "that" for "which" in the first paragraph; substituted "that" for "such" before "amount to", substituted "that" for "such" before "surcharge amount", substituted "department" for "board" after "over to the", substituted "a" for "no" before "corresponding credit", added "not" before "yet been secured." in the first sentence of the second paragraph; deleted the second sentence in the second paragraph; substituted "that" for "such" before "overpayment", added "refund" before "against the", substituted "that" for "which" before "is due", deleted "quarterly" before "return, providing", and substituted "that" for "such" before "credit is claimed", in the third paragraph. Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, substituted "surcharges" for "surcharge" after "The", substituted "owed as part of the surcharges" for "a surcharge" after "that is not", substituted "under the representation by the service supplier that it was owed as part of the surcharges" for "as representing a surcharge" before ", constitutes debts" in the first paragraph; substituted "surcharges" for "surcharge" before "in excess", substituted "surcharges" for "surcharge" before "imposed by", substituted "the" for "that" after "even though", substituted "amounts have" for "amount has" before "already been" in the first sentence of the second paragraph; substituted "surcharges" for "surcharge" after "amount of" in the second sentence of the second paragraph.