{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41053","citation":"Rev. & Tax. Code, § 41053","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":"Amended by Stats. 2022, Ch. 747, Sec. 23.   (AB 988)   Effective September 29, 2022.","effective":"2022-09-29","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/due-and-payable-dates-41053","source":"California Legislative Information bulk export (pubinfo)"}