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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 41052
41052. Return due. (a) On or before the last day of the second month following each month in which the surcharges were collected, a return for that month shall be filed by a service supplier with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(b) The service supplier shall include a list of any service users who have refused to pay a cumulative total of three dollars ($3) or more of the surcharges imposed by this part with each return filing.
History—Stats. 1981, Ch. 947, in effect January 1, 1981, substituted "who have refused" for "refusing" before, and added "a cumulative total of three dollars ($3) or more of" after, "to pay" in the second paragraph. Stats. 1985, Ch. 591, effective January 1, 1986, substituted "last" for "60th", added "of the second month" after "day", and deleted "following" after "quarter" in the first paragraph. Stats. 1996, Ch. 432, in effect January 1, 1997, deleted "December 1, 1978, and" after "On or before" and substituted "following each month … for that month" for "of each calendar quarter, a return for the preceding quarter" in the first paragraph, and substituted "shall" for "will" after "The service supplier" in the second paragraph. Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, substituted "in the form … electronic media" for "in such form as the board may prescribe" after "filed with the board" and added the second sentence to the first paragraph. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, lettered former first paragraph as subdivision (a); substituted "by a service supplier with the department using" for "with the board in the form as prescribed by the board, which may include, but not be limited to," after "shall be filed" in the first sentence of the first paragraph; substituted "department" for "board" in the second sentence of the first paragraph; lettered former second paragraph as subdivision (b). Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, substituted "surcharges" for "surcharge" before "imposed by" in subdivision (b).