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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 3. Special Provisions and Exemptions.



41045. Collection on billing. The surcharges imposed by this part, other than the surcharge imposed pursuant to Section 41028, shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with regular billing practice of the service supplier.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, added ", other than the surcharge imposed pursuant to Section 41028," after "imposed by this part" and deleted the second paragraph.


Text of Section Operative Through December 31, 2019

41046. Charges exempt under federal law. (a) There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant to Section 4253 of the Internal Revenue Code of 1954.

(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.

History—Stats. 2008, Ch. 17 (SB 1040), in effect May 21, 2008, added "and VoIP service" after "intrastate telephone communication services". Stats. 2019, Ch. 54 (SB 96), repealed by its own provisions effective July 1, 2019, and inoperative January 1, 2020.


Text of Section Operative Through January 1, 2020

41046. Exempt charges. (a) There are exempt from the surcharge the following access lines and nonaccess line services:

(1) Those lines supplying lifeline service.

(2) Those lines connected to public telephones.

(3) Those lines for which no charges are billed by a service supplier to a service user.

(b) This section shall become operative on January 1, 2020

History—Stats. 2019, Ch. 54 (SB 96), repealed and added by its own provisions effective July 1, 2019, but operative January 1, 2020.


41049. Request for department ruling. If an exemption is claimed by reason of the provisions of this part, and the service supplier or seller questions the validity of the claimed exemption, either the service supplier, seller, or the service user may request the department to issue a ruling as to the validity of the claimed exemption, accompanying the request with a statement showing the facts and basis for the claim. The department shall issue its ruling within 30 days of receipt of the request. Pending issuance of the ruling, the service supplier or seller shall not be obligated to collect the surcharge from the claimant.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "If" for "In any instance where" before "an exemption", added " or seller" before "questions the", added "’seller," before " or the service user", and substituted "department" for "board" in the first sentence; substituted "department" for "board" in the second sentence; added "or seller" after "service supplier" in the third sentence.