SECTIONS 41050-41056 - California Statutes

REVENUE AND TAXATION CODE

SECTION 41050-41056

41050. The surcharge imposed by Section 41020 attaches at the time
charges for the intrastate telephone communication services and VoIP
service are billed by the service supplier to the service user and
shall be paid by the service user when paying for such services.

41051. 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 board on or before the last day of the second month
following the month in which the surcharges were collected. However,
the fourth quarter collection for the 1996 calendar year shall be
remitted no later than February 15, 1997.

41052. 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 with the board in the form as prescribed by the
board, which may include, but not be limited to, electronic media.
Returns shall be authenticated in a form or pursuant to methods as
may be prescribed by the board.
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 surcharge imposed by this part with each return filing.

41052.1. If the board deems it necessary in order to ensure payment
or to facilitate the collection by the state of the amount of taxes,
the board may require returns and payment of the amount of
surcharges for a calendar quarter or calendar year period.

41053. The person required to file the return shall deliver the
return together with a remittance of the amount of the surcharge
payable to the office of the board.

41054. The board for good cause may extend not to exceed one month
the time for making any return or paying any amount required to be
paid under this part. The extension may be granted at any time
provided a request therefor is filed with the board within or prior
to the period for which the extension may be granted.

41055. All amounts required to be paid to the state under this part
shall be paid to the board in the form of remittances payable to the
State Board of Equalization of the State of California.

41056. The service supplier 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.