SECTIONS 41045-41049 - California Statutes

REVENUE AND TAXATION CODE

SECTION 41045-41049

41045. The surcharges imposed by this part shall be collected
insofar as practicable at the same time as, and along with, the
charges made in accordance with regular billing practice of the
service supplier.
The charges for services determined by or stated on a billing of a
service supplier in accordance with its business practices and
accounting records to have been supplied to a service user during any
calendar month or billing period of the service supplier shall be
presumed to be correct. The presumption may be rebutted by evidence
which establishes that the charges for services were other than such
amount.

41046. There are exempt from the surcharge charges for intrastate
telephone communication services and VoIP service which are exempt
from the federal communication services tax pursuant to Section 4253
of the Internal Revenue Code of 1954.

41049. In any instances where an exemption is claimed by reason of
the provisions of this part, and the service supplier questions the
validity of the claimed exemption, either the service supplier or the
service user may request the board to issue a ruling as to the
validity of the claimed exemption, accompanying the request with a
statement showing the facts and basis for the claim. The board shall
issue its ruling within 30 days of receipt of the request. Pending
issuance of the ruling, the service supplier shall not be obligated
to collect the surcharge from the claimant.