Rev. & Tax. Code, § 41052 · Article 1. Due and Payable Dates
Rev. & Tax. Code, § 41052
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Amended by Stats. 2022, Ch. 747, Sec. 22. (AB 988) Effective September 29, 2022.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41052.
- Text hash
- sha256 8b52ebccda8159de6e8eeac980f8008fd3a373a71bd9e48c58709e2b84392263
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 41052. Each shows the citation as that text prints it.
Revenue and Taxation Code
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