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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 41056


41056. Records. The service supplier and seller shall maintain records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due.

History—Stats. 1987, Ch. 38, effective January 1, 1988, in second sentence replaced "Such" with "Those" and "three" with "four". Stats. 2019, Ch. 54 (SB 96), added "or seller" after "The service supplier". Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "and" for "or" after "service supplier" and deleted "such" after "shall maintain" in the first sentence.