DIVISION 2. OTHER TAXES 6001-61050›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 · 2020-11 edition · updated 2026-10-04 · California

The service supplier or seller 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. 2019, Ch. 54, Sec. 32. (SB 96) Effective July 1, 2019.)

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California Revenue and Taxation Code

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