Laws, Regulations and Annotations


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 2. The Surcharge.

Article 1. Imposition of the Surcharge

Section 41023

41023. Surcharge collections are debts. The surcharge required to be collected by the service supplier, and any amount unreturned to the service user that is not a surcharge but was collected from the service user as representing a surcharge, constitute debts owed by the service supplier to this state.

A service supplier that has collected any amount of surcharge in excess of the amount of surcharge imposed by this part and actually due from a service user, may refund that amount to the service user, even though that surcharge amount has already been paid over to the department and a corresponding credit or refund has not yet been secured. The service supplier may claim credit for that overpayment refund against the amount of surcharge imposed by this part that is due upon any other return, providing that credit is claimed in a return dated no later than three years from the date of overpayment.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "that" for "which" in the first paragraph; substituted "that" for "such" before "amount to", substituted "that" for "such" before "surcharge amount", substituted "department" for "board" after "over to the", substituted "a" for "no" before "corresponding credit", added "not" before "yet been secured." in the first sentence of the second paragraph; deleted the second sentence in the second paragraph; substituted "that" for "such" before "overpayment", added "refund" before "against the", substituted "that" for "which" before "is due", deleted "quarterly" before "return, providing", and substituted "that" for "such" before "credit is claimed", in the third paragraph.