Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 41052 — Due and Payable Dates
Cal. Rev. & Tax. Code § 41052
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2022-09-29
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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…
Citator
Cal. Rev. & Tax. Code § 41052 — Due and Payable Dates is in force in the current edition of the Code, and nothing recorded condemns it.
(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.