BlackletterCalifornia law

Revenue and Taxation Code § 41056

ARTICLE 1. Due and Payable Dates

Current as of September 28, 2026Rev. & Tax. Code, § 41056Official source ↗

Amended by Stats. 2022, Ch. 747, Sec. 24. (AB 988) Effective September 29, 2022.

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.