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

§ 41056

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

The service supplier shall maintain such records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due.

(Amended by Stats. 1987, Ch. 38, Sec. 10.)

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California Revenue and Taxation Code

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