California Code
DIVISION 2 - OTHER TAXES
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT

CHAPTER 1 - General Provisions and Definitions

Section 41001. - 41001. This part is known and may be cited as...

Section 41002. - 41002. Except where the context otherwise requires, the definitions given...

Section 41003. - 41003. “Person” includes an individual, firm, partnership, joint venture, limited...

Section 41004. - 41004. “Department” means the California Department of Tax and Fee...

Section 41005. - 41005. “In this state” means within the exterior limits of...

Section 41006. - 41006. “Public agency” means this state, and any city, county,...

Section 41007. - 41007. (a) “Service supplier” shall mean a person supplying an...

Section 41007.1. - 41007.1. “Access line” shall mean any of the following: (a)...

Section 41007.2. - 41007.2. (a) “Wireline communications service” shall mean a local exchange...

Section 41007.3. - 41007.3. (a) (1) (A) “Wireless communications service line” shall mean...

Section 41007.4. - 41007.4. “Purchase” means any transfer of title or possession, exchange,...

Section 41007.5. - 41007.5. For purposes of this part, all of the following...

Section 41008. - 41008. As used in this part, “month” shall mean a...

Section 41009. - 41009. (a) “Service user” means any person that subscribes for...

Section 41010. - 41010. “Access line in this state” means a telephone line,...

Section 41012. - 41012. “Public telephone” means any coin-operated telephone provided by the...

Section 41013. - 41013. “Surcharge” means a tax or taxes levied by this...

Section 41016.5. - 41016.5. (a) “VoIP service” means any service that satisfies the...

Section 41019.5. - 41019.5. (a) It is the intent of the Legislature that...

CHAPTER 2 - The Surcharges

ARTICLE 1 - Imposition of the Surcharges

Section 41020. - 41020. (a) (1) (A) On and after January 1, 2020,...

Section 41021. - 41021. (a) A service supplier shall collect the surcharges from...

Section 41022. - 41022. (a) The surcharges required to be collected by the...

Section 41023. - 41023. The surcharges required to be collected by the service...

Section 41024. - 41024. Every service user in this state is liable for...

Section 41027. - 41027. Nothing in this part shall be construed as imposing...

Section 41028. - 41028. (a) (1) On and after January 1, 2020, the...

ARTICLE 2 - Adjustment of Surcharge Amounts

Section 41030. - 41030. (a) The Office of Emergency Services shall determine annually,...

Section 41031. - 41031. The Office of Emergency Services shall make its determination...

Section 41032. - 41032. Immediately upon notification by the Office of Emergency Services,...

ARTICLE 3 - Registration

Section 41040. - 41040. Every service supplier or seller in this state shall...

Section 41041. - 41041. (a) When necessary to ensure compliance with this part,...

CHAPTER 3 - Special Provisions and Exemptions

Section 41045. - 41045. The surcharges imposed by this part, other than the...

Section 41046. - 41046. (a) There are exempt from the surcharges the following...

Section 41049. - 41049. If an exemption is claimed by reason of the...

CHAPTER 4 - Determination of Surcharge

ARTICLE 1 - Due and Payable Dates

Section 41050. - 41050. (a) The surcharges imposed by subparagraph (A) of paragraph...

Section 41051. - 41051. The surcharges imposed by this part and the amounts...

Section 41052. - 41052. (a) On or before the last day of the...

Section 41052.1. - 41052.1. The department may require the payment of the amount...

Section 41053. - 41053. The person required to file the return shall deliver...

Section 41053.1. - 41053.1. (a) Notwithstanding Sections 41053 and 41055, the surcharge imposed...

Section 41054. - 41054. (a) Except as provided in subdivision (b), the department,...

Section 41054.5. - 41054.5. (a) Subject to subdivision (c), if the Governor issues...

Section 41055. - 41055. All amounts required to be paid to the state...

Section 41056. - 41056. The service supplier and seller shall maintain records as...

ARTICLE 1.1 - Payment by Electronic Funds Transfer

Section 41060. - 41060. (a) Any service supplier whose estimated surcharge liability under...

Section 41061. - 41061. If the department finds that a person’s failure to...

Section 41062. - 41062. (a) “Electronic funds transfer” means any transfer of funds,...

Section 41063. - 41063. (a) Any return, declaration, statement, or other document required...

ARTICLE 3 - Deficiency Determinations

Section 41070. - 41070. If the department is not satisfied with return or...

Section 41071. - 41071. The amount of the determination, exclusive of penalties, shall...

Section 41072. - 41072. In making a determination the department may offset overpayments...

Section 41073. - 41073. If any part of the deficiency for which a...

Section 41074. - 41074. If any part of the deficiency for which a...

Section 41075. - 41075. The department shall give to the service supplier, seller,...

Section 41076. - 41076. Except in the case of fraud, intent to evade...

Section 41077. - 41077. In the case of a deficiency arising under this...

Section 41078. - 41078. If before the expiration of the time prescribed in...

ARTICLE 4 - Determinations if No Return Made

Section 41080. - 41080. If any person fails to make a return, the...

Section 41081. - 41081. In making a determination the department may offset overpayments...

Section 41082. - 41082. The amount of the determination, exclusive of penalties, shall...

Section 41083. - 41083. If the failure of any person to file a...

Section 41084. - 41084. Promptly after making its determination the department shall give...

ARTICLE 5 - Redeterminations

Section 41085. - 41085. Any person against whom a determination is made under...

Section 41086. - 41086. Every petition for redetermination shall be in writing and...

Section 41087. - 41087. If a petition for redetermination is filed within the...

Section 41088. - 41088. The department may decrease or increase the amount of...

Section 41089. - 41089. The order or decision of the department upon a...

Section 41090. - 41090. All determinations made by the department under Article 3...

Section 41091. - 41091. Any notice required by this article shall be served...

ARTICLE 6 - Interest and Penalties

Section 41095. - 41095. (a) Any person who fails to pay any surcharge...

Section 41095.5. - 41095.5. (a) If the department finds, taking into account all...

Section 41096. - 41096. (a) If the department finds that a person’s failure...

Section 41097. - 41097. (a) If the department finds that a person’s failure...

Section 41097.5. - 41097.5. (a) The department, in its discretion, may relieve all...

Section 41098. - 41098. (a) If the department finds that a person’s failure...

Section 41099. - 41099. (a) Under regulations prescribed by the department, if: (1)...

CHAPTER 5 - Overpayments and Refunds

ARTICLE 1 - Claim for Refund

Section 41100. - 41100. (a) If the department determines that any amount, penalty,...

Section 41101. - 41101. A refund shall not be approved by the department...

Section 41101.1. - 41101.1. (a) The limitation period specified in Section 41101 shall...

Section 41101.2. - 41101.2. Notwithstanding Section 41101, a refund of an overpayment of...

Section 41101.3. - 41101.3. (a) A claim for refund that is otherwise valid...

Section 41102. - 41102. Every claim shall be in writing and shall state...

Section 41103. - 41103. Failure to file a claim within the time prescribed...

Section 41104. - 41104. Within 30 days after disallowing any claim in whole...

Section 41105. - 41105. Interest shall be paid upon any overpayment of any...

Section 41106. - 41106. (a) If the department determines that any overpayment has...

ARTICLE 2 - Cancellations

Section 41107. - 41107. If any amount has been illegally determined either by...

ARTICLE 3 - Suit for Refund

Section 41108. - 41108. No injunction, or writ of mandate, judgment of declaratory...

Section 41109. - 41109. No suit or proceeding shall be maintained in any...

Section 41110. - 41110. Within 90 days after the mailing of the notice...

Section 41111. - 41111. If the department fails to mail notice of action...

Section 41112. - 41112. If judgment is rendered for the plaintiff, the amount...

Section 41113. - 41113. In any judgment, interest shall be allowed at the...

Section 41114. - 41114. A judgment shall not be rendered in favor of...

ARTICLE 4 - Recovery of Erroneous Refunds

Section 41114.1. - 41114.1. (a) The department may recover any refund or part...

Section 41114.2. - 41114.2. In any action brought pursuant to subdivision (a) of...

Section 41114.3. - 41114.3. The Attorney General shall prosecute any action brought pursuant...

CHAPTER 6 - Collection of Tax

ARTICLE 1 - Suit for Tax

Section 41115. - 41115. At any time within 10 years after any surcharge...

Section 41116. - 41116. The Attorney General shall prosecute the action, and the...