{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41056","citation":"Rev. & Tax. Code, § 41056","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. 24.   (AB 988)   Effective September 29, 2022.","effective":"2022-09-29","html":"<p>The service supplier and seller shall maintain records as may be necessary to determine the amount of surcharges collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due.</p>","text":"The service supplier and seller shall maintain records as may be necessary to determine the amount of surcharges collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/due-and-payable-dates-41056","source":"California Legislative Information bulk export (pubinfo)"}