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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Table of Contents
Chapter 1. General Provisions and Definitions | (View entire chapter)
- 41001 Title
- 41002 Construction
- 41003 "Person"
- 41004 "Department"
- 41005 "In this state"
- 41006 "Public agency"
- 41007 "Service supplier"
- 41007.1 "Access line"
- 41007.2 "Wireline communications service"
- 41007.3 "Wireline communications service line"
- 41007.4 "Purchase"
- 41007.5 Prepaid definitions
- 41008 "Month"
- 41009 "Service user"
- 41010 "Access line in this state"
- 41012 "Public telephone"
- 41013 "Surcharge"
- 41016.5 "VoIP service"
- 41019.5 Legislative intent for VoIP service
Chapter 2. The Surcharges | (View entire chapter)
Article 1. Imposition of the Surcharge
- 41020 Imposition and rate of surcharge
- 41020 Imposition and rate of surcharges
- 41021 Collection by service supplier
- 41022 Surcharges to be added; surcharge statement
- 41023 Surcharge collections are debts
- 41024 Liability for surcharges
- 41025 Billing of surcharge
- 41027 Constitutional exemptions
- 41028 Surcharge on purchase of prepaid mobile telephone services surcharge
Article 2. Adjustment of Surcharge Amounts
- 41030 Determination of rate
- 41030 Determination of amount
- 41030 Determination of amounts
- 41031 Determination time
- 41032 Notification of amounts
Article 3. Registration
Chapter 3. Special Provisions and Exemptions | (View entire chapter)
- 41045 Collection on billing
- 41046 Charges exempt under federal law
- 41049 Request for department ruling
Chapter 4. Determination of Surcharge | (View entire chapter)
Article 1. Due and Payable Dates
- 41050 Surcharges due
- 41051 Surcharge payable
- 41052 Return due
- 41052.1 Other than monthly returns
- 41053 Filing return
- 41053.1 Surcharge payable and return due; seller
- 41054 Extensions
- 41054.5 Extension of time; state of emergency proclamation
- 41055 Payment to department
- 41056 Records
Article 1.1. Payment by Electronic Funds Transfer
- 41060 Electronic funds transfer payments
- 41061 Relief of penalty
- 41062 Definitions
- 41063 Electronic filing
Article 3. Deficiency Determinations
- 41070 Deficiency determinations
- 41071 Interest
- 41072 Offsets
- 41073 10 percent penalty
- 41074 25 percent penalty
- 41075 Notice of determination
- 41076 Deficiency determination limitations
- 41077 Decedent deficiency determination limitations
- 41078 Mailing of notice
Article 4. Determinations If No Return Made
- 41080 Failure to file determinations; penalty
- 41081 Offsets
- 41082 Interest
- 41083 25 percent penalty
- 41084 Notice of determination
Article 5. Redeterminations
- 41085 Petition for redetermination
- 41086 Form, content, and amendment of petition
- 41087 Oral hearing
- 41088 Decrease or increase of determination
- 41089 Finality date of redetermination
- 41090 Due date of determination; penalty
- 41091 Service of notice
Article 6. Interest and Penalties
- 41095 Interest and penalty
- 41095.5 Interest; daily basis
- 41096 Excusable delay
- 41097 Relief from interest; disaster
- 41097.5 Relief of interest
- 41098 Reasonable reliance on written advice; relief from tax, penalty and interest
- 41099 Relief of spouse
Chapter 5. Overpayments and Refunds | (View entire chapter)
Article 1. Claim for Refund
- 41100 Credits and refunds
- 41101 Credit and refund limitations
- 41101.1 Claim limitation period; financially disabled
- 41101.2 Claim limitation period; overpayments from levies or liens
- 41102 Form and content of claim
- 41103 Effect of failure to file claim
- 41104 Notice of action on claim
- 41105 Interest on overpayment
- 41106 Disallowance of interest
Article 2. Cancellations
Article 3. Suit for Refund
- 41108 Enjoining collection forbidden
- 41109 Necessity of refund claim
- 41110 Refund action limitations
- 41111 When refund claim not acted upon
- 41112 Disposition of judgment
- 41113 Interest
- 41114 Judgment for assignee forbidden
Article 4. Recovery of Erroneous Refunds
Chapter 6. Collection of Tax | (View entire chapter)
Article 1. Suit for Tax
- 41115 Court action
- 41116 Rules of procedure
- 41117 Attachment
- 41118 Certificate of delinquency
- 41119 Service of process
Article 2. Notice to Withhold
- 41120 Notice to holders of credits and personal property and to debtors
- 41121 Duty to hold credits, other personal property, and debts
- 41122 Duty to advise department; notice to bank
- 41123 Liability for transfer
- 41123.5 Notice of levy
- 41123.6 Employer withheld earnings
Article 2.5. Priority and Lien of Surcharge
Article 3. Warrant for Collection
- 41125 Warrants
- 41126 Fees, commissions, and expenses
- 41127 Collection of fees, commissions, and expenses
Article 4. Miscellaneous
- 41127.5 Furnishing of partnership agreement
- 41127.6 Installment payment agreement
- 41127.7 Installment payment agreement; annual statement
- 41127.8 Collection cost recovery fee
- 41127.9 Electronic earnings withholding orders
Chapter 7. Administration | (View entire chapter)
Article 1. Regulations, Records and Reports
- 41128 Enforcement by department; rulings and regulations
- 41129 Service supplier records
- 41130 Examination of records and returns
- 41131 Access to records of P.U.C., political subdivisions and public agencies
- 41132 Information confidential; tax preparer
- 41133 Department determines which accounts are eligible
- 41133.1 Eligibility
- 41133.2 Information required to conduct self-audit
- 41133.3 Authority to examine records
- 41133.4 Interest on liabilities
Article 2. Disposition of Proceeds
- 41135 State Emergency Telephone Number Account; 988 State Suicide and Behavioral Health Crisis Services Fund
- 41136 Disposition of funds
- 41136.1 Funds held in trust for future appropriation
- 41137 Payments to suppliers
- 41137.1 Payments to local agencies
- 41138 Conditions for payment
- 41139 Date of commencing payments
- 41140 Payment for previous costs
- 41141 Claims for payment
- 41142 Failure of Legislature to appropriate funds
Article 2.5. Violations
Article 3. Notices
Article 4. Purpose
Article 5. The California Taxpayers' Bill of Rights
- 41160 Administration
- 41161 Taxpayers' Rights Advocate
- 41162 Education and information program
- 41163 Annual Hearing for taxpayer proposals
- 41164 Preparation of statements by department
- 41165 Limit on uses of revenue collected or assessed
- 41166 Evaluation of employee's contact with taxpayers
- 41167 Plan to timely resolve claims and petitions
- 41168 Procedures relating to review conferences
- 41169 Reimbursement to taxpayer
- 41170 Investigation for nontax administration purposes
- 41171 Settlement authority
- 41171.5 Offers in compromise
- 41172 Release of levy
- 41172.5 Return of property
- 41173 Exemptions from levy
- 41174 Claim for reimbursement of bank charges by taxpayer
- 41175 Preliminary notice to taxpayer prior to lien
- 41176 Disregard by department employee or officer