{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41052.1","citation":"Rev. & Tax. Code, § 41052.1","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 4. Determination of Surcharge [41050. - 41099.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-4"},{"name":"ARTICLE 1. Due and Payable Dates [41050. - 41056.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-4/article-1"}],"history":"Repealed and added by Stats. 2021, Ch. 432, Sec. 69.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/due-and-payable-dates-41052-1","source":"California Legislative Information bulk export (pubinfo)"}