Laws, Regulations and Annotations
Search
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 41055
41055. Payment to department. All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration.
History—Stats. 2019, Ch. 54 (SB 96), added "Department of Tax and Fee Administration" after "California" and deleted "State Board of Equalization of the State of". Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" before "in the form".