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Business Taxes Law Guide – Revision 2022
 

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 2. The Surcharge.

Article 1. Imposition of the Surcharge

Section 41024


41024. Liability for surcharge. Every service user in this state is liable for the surcharge until it has been paid to this state, except that payment to a service supplier registered under this part is sufficient to relieve the user from further liability for the surcharge.

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 utility users surcharge 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 surcharge 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.