Laws, Regulations and Annotations
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.
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.