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 4. Determination of Surcharge.

Article 1. Due and Payable Dates

Section 41052.1

Text of Section Operative Through December 31, 2021

41052.1. Other than monthly returns. If the board deems it necessary in order to ensure payment or to facilitate the collection by the state of the amount of taxes, the board may require returns and payment of the amount of surcharges for a calendar quarter or calendar year period.

History—Added by Stats. 1996, Ch. 1087, in effect January 1, 1997. Stats. 1998, Ch. 350 (SB 2231), in effect January 1, 1999, substituted "the board" for "it" after "If", added "the" after "or to facilitate", and substituted "surcharges for a … calendar year period" for "taxes for quarterly periods other than calendar quarters, or for multiples of quarterly periods" after "the amount of".

Text of Section Operative January 1, 2022

41052.1. Other than monthly returns. The department may require the payment of the amount due and the filing of returns for periods other than the periods set forth under this part.

History—Added by Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022.