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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 41053
41053. Filing return. The person required to file the return shall deliver the return together with a remittance of the amount of the surcharges payable to the department.
History—Stats. 2019, Ch. 54 (SB 96), substituted "department" for "office of the board". Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, substituted "surcharges" for "surcharge" before "payable to".