Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

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 4. Determinations If No Return Made

Section 41080

41080. Failure to file determinations; penalty. If any person fails to make a return, the department shall make an estimate of the number of access lines or purchases of prepaid mobile telephony services that are subject to the surcharges. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the department’s possession or may come into its possession. Upon the basis of this estimate the department shall compute and determine the amounts required to be paid to the state, adding to the sum thus arrived at a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one period.

History—Stats. 1981, Ch. 714, in effect January 1, 1982, substituted "into" for "in" after "come" in the second sentence. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" or "department’s" for "board" or "board’s" respectively, throughout; substituted "number" for "amount" after "estimate of the", substituted "access lines or purchases of prepaid mobile telephony services" for "the charges for services" after "of", and substituted "that" for "by the person, or, as the case may be of the amount of charges for services received by the persons, in this state which" before "are subject to" in the first sentence; deleted ", or ten dollars ($10), whichever is greater" after "percent thereof" in the third sentence. Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, substituted "surcharges" for "surcharge" after "subject to the" in the first sentence of the paragraph and substituted "amounts" for "amount" before "required to be" in the third sentence of the paragraph.