California Revenue and Taxation Code

§ 41051

RTC § 41051 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 4 · Art. 1

Statute text

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 department on or before the last day of the second month following the month in which the surcharges were collected.

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 66. (SB 824) Effective January 1, 2022.