Article 1 - Due and Payable Dates

California Revenue and Taxation Code — §§ 41050-41056

Sections (10)

Amended by Stats. 2022, Ch. 747, Sec. 21. (AB 988) Effective September 29, 2022.

(a)The surcharges imposed by subparagraph (A) of paragraph (1) of subdivision (a) of Section 41020 are imposed to each access line for which a service user has subscribed in any calendar month, whether or not the subscription covered all or part of any month.

(b)If a service user subscribes for service with one service supplier for a portion of a month and then subscribes for service with another service supplier for the remainder of the same month, the service user is liable for the surcharge to each of the access lines for which the service user has subscribed with the service supplier.

§ 41051

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

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.

§ 41052

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

(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.

§ 41052.1

Repealed and added by Stats. 2021, Ch. 432, Sec. 69. (SB 824) Effective January 1, 2022.

The department may require the payment of the amount due and the filing of returns for periods other than the periods set forth under this part.

§ 41053

Amended by Stats. 2022, Ch. 747, Sec. 23. (AB 988) Effective September 29, 2022.

The person required to file the return shall deliver the return together with a remittance of the amount of the surcharges payable to the department.

§ 41053.1

Added by Stats. 2021, Ch. 432, Sec. 70. (SB 824) Effective January 1, 2022.

(a)Notwithstanding Sections 41053 and 41055, the surcharge imposed pursuant to Section 41028 and collected by a seller, except a service supplier, is due and payable to the department quarterly on or before the last day of the month following each calendar quarter.

(b)On or before the last day of the month following each calendar quarter, a return for the preceding calendar quarter shall be filed using electronic media with the department. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

§ 41054

Amended by Stats. 2021, Ch. 432, Sec. 71. (SB 824) Effective January 1, 2022.

(a)Except as provided in subdivision (b), the department, 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

department within or prior to the period for which the extension may be granted.

(b)(1) In the case of a disaster, the department, for a period not to exceed three months, may extend the time for making any report or return or paying any surcharge required under this part. The extension may be granted at any time provided a request therefor is filed with the department within or before the period for which the extension may be granted.

(2)For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.

§ 41054.5

Added by Stats. 2022, Ch. 474, Sec. 57. (SB 1496) Effective January 1, 2023.

(a)Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any surcharge required under this part for any person in an area identified in the state of emergency proclamation.

(b)If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension.

(c)The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the

duration of the state of emergency, whichever is less.

§ 41055

Amended by Stats. 2021, Ch. 432, Sec. 72. (SB 824) Effective January 1, 2022.

All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration.

§ 41056

Amended by Stats. 2022, Ch. 747, Sec. 24. (AB 988) Effective September 29, 2022.

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.