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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 7. Administration.

Article 1. Regulations, Records and Reports

Section 41133.1


41133.1. Eligibility. A service supplier’s or seller’s account is eligible for the managed audit program only if the service supplier or seller meets all of the following criteria:

(a) The service supplier’s or seller’s business involves few or no statutory exemptions.

(b) The service supplier’s or seller’s business involves a single or small number of clearly defined taxability issues.

(c) The service supplier or seller pays a surcharge pursuant to this part and agrees to participate in the managed audit program.

(d) The service supplier or seller has the resources to comply with the managed audit instructions provided by the department.

History—Added by Stats. 2014, Ch. 105 (AB 2009), operative January 1, 2015. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, added "seller’s" after "A service supplier’s" and added "or seller" before "meets all" in the first paragraph; added "or seller’s" after "The service supplier’s" in subdivision (a); added "or seller’s" after "The service supplier’s" in subdivision (b); substituted "or seller pays a surcharge" for "is taxed" after "The service supplier" in subdivision (c); added "or seller" after "The service supplier" and substituted "department" for "board" in subdivision (d).