California Revenue and Taxation Code

§ 41052

RTC § 41052 Effective Sep 29, 2022Div. 2 · Part 20 · Ch. 4 · Art. 1

Statute text

(a)On or before the last day of the second month following each month in which the surcharges were collected, a return for that month shall be filed by a service supplier with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

(b)The service supplier shall include a list of any service users who have refused to pay a cumulative total of three dollars ($3) or more of the surcharges imposed by this part with each return filing.

Legislative history

Amended by Stats. 2022, Ch. 747, Sec. 22. (AB 988) Effective September 29, 2022.