DIVISION 2. OTHER TAXES 6001-60709›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 4. Determination of Surcharge 41050-41099›ARTICLE 1. Due and Payable Dates 41050-41056

§ 41051

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the board on or before the last day of the second month following the month in which the surcharges were collected. However, the fourth quarter collection for the 1996 calendar year shall be remitted no later than February 15, 1997.

(Amended by Stats. 1996, Ch. 432, Sec. 1. Effective January 1, 1997.)

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California Revenue and Taxation Code

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