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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 41024
41024. Liability for surcharges. Every service user in this state is liable for the surcharges until they have been paid to this state, except that payment to a service supplier registered under this part is sufficient to relieve the service user from further liability for the surcharges.
Any surcharge collected from a service user that has not been remitted to the department shall be deemed a debt owed to the state by the person required to collect and remit that surcharge. Nothing in this part shall impose any obligation upon a service supplier to take any legal action to enforce the collection of the surcharges imposed by this part. The service supplier shall provide the department with amounts uncollected which total three dollars ($3) or more on a cumulative basis with respect to a single service user along with the names, addresses, and reasons of the service users refusing to pay the surcharges imposed by this part.
History—Stats. 1981, Chapter 947, in effect January 1, 1982, added "which total … single service user" before "along" in the third sentence of the second paragraph. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "surcharge" for "tax" after "liability for the" in the first paragraph; substituted "that" for "which" after "service user", substituted "department" for "board" before "shall be deemed", substituted "state" for "State of California" before "by the person", and substituted "that" for "such" after "collect and remit" in the first sentence of the second paragraph; substituted "department" for "board" before "with amounts", and added "," after "addresses" in the third sentence of the second paragraph. Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, substituted "surcharges" for "surcharge" throughout; substituted "they have" for "it has" before "been paid", added "service" after "relieve the" in the first paragraph; deleted "utility users" after "collection of the" in the second sentence of the second paragraph.