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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 4. Determination of Surcharge.

Article 1. Due and Payable Dates

Section 41053.1


41053.1. Surcharge payable and return due; seller. (a) Notwithstanding Sections 41053 and 41055, the surcharge imposed pursuant to Section 41028 and collected by a seller, except a service supplier, is due and payable to the department quarterly on or before the last day of the month following each calendar quarter.

(b) On or before the last day of the month following each calendar quarter, a return for the preceding calendar quarter shall be filed using electronic media with the department. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

History—Added by Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022.