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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 41056
41056. Records. The service supplier and seller shall maintain records as may be necessary to determine the amount of surcharges 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. Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, substituted "surcharges" for "surcharge" after "amount of" in the first sentence of the paragraph.