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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 3. Special Provisions and Exemptions.

Section 41049


41049. Request for department ruling. If an exemption is claimed by reason of the provisions of this part, and the service supplier or seller questions the validity of the claimed exemption, either the service supplier, seller, or the service user may request the department to issue a ruling as to the validity of the claimed exemption, accompanying the request with a statement showing the facts and basis for the claim. The department shall issue its ruling within 30 days of receipt of the request. Pending issuance of the ruling, the service supplier or seller shall not be obligated to collect the surcharge from the claimant.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "If" for "In any instance where" before "an exemption", added " or seller" before "questions the", added "’seller," before " or the service user", and substituted "department" for "board" in the first sentence; substituted "department" for "board" in the second sentence; added "or seller" after "service supplier" in the third sentence.