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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 4. Determination of Surcharge.
Article 1. Due and Payable Dates
Section 41051
41051. Surcharge payable. The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the department on or before the last day of the second month following the month in which the surcharges were collected.
History—Added by Stats. 1976, Ch. 443, effective July 10, 1976. Stats. 1980, Ch. 676, effective January 1, 1981, added "and" after "quarterly,". Stats. 1985, Ch. 591, effective January 1, 1986, substituted "the last day … following" for "60 days after the close of." Stats. 1996, Ch. 432, in effect January 1, 1997, substituted "monthly" for "quarterly" after "collected are due", substituted "month" for "quarter" after "in one calendar", substituted "on or before" for "no later than" after "to the board", and substituted "the month in … February 15, 1997" for "a calendar quarter". Stats. 2019, Ch. 54 (SB 96), substituted "department" for "board". Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, deleted the second sentence from the paragraph.