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Earlier editions: 2020-112018-112026-09

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 · 2026-10 edition · updated 2026-10-04 · California

The service supplier and seller shall maintain records as may be necessary to determine the amount of surcharges 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. 2022, Ch. 747, Sec. 24. (AB 988) Effective September 29, 2022.)

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