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 4. Determination of Surcharge.
Article 1. Due and Payable Dates
Text of Section Operative Through December 31, 2021
41052.1. Other than monthly returns. If the board deems it necessary in order to ensure payment or to facilitate the collection by the state of the amount of taxes, the board may require returns and payment of the amount of surcharges for a calendar quarter or calendar year period.
History—Added by Stats. 1996, Ch. 1087, in effect January 1, 1997. Stats. 1998, Ch. 350 (SB 2231), in effect January 1, 1999, substituted "the board" for "it" after "If", added "the" after "or to facilitate", and substituted "surcharges for a … calendar year period" for "taxes for quarterly periods other than calendar quarters, or for multiples of quarterly periods" after "the amount of".
Text of Section Operative January 1, 2022
41052.1. Other than monthly returns. The department may require the payment of the amount due and the filing of returns for periods other than the periods set forth under this part.
History—Added by Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022.