CHAPTER 4. Determination of Surcharge [41050. - 41099.]
Chapter 4 added by Stats. 1976, Ch. 443.
§§ 41050–41099 · 42 sections
ARTICLE 1. Due and Payable Dates §§ 41050–41056 · 10 sections
- § 41050 (a) The surcharges imposed by subparagraph (A) of paragraph (1) of subdivision (a) of Section 41020 are imposed to each access line for which a service user…
- § 41051 The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar…
- § 41052 (a) On or before the last day of the second month following each month in which the surcharges were collected, a return for that month shall be filed by a…
- § 41052.1 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.
- § 41053 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.
- § 41053.1 (a) Notwithstanding Sections 41053 and 41055, the surcharge imposed pursuant to Section 41028 and collected by a seller, except a service supplier, is due and…
- § 41054 (a) Except as provided in subdivision (b), the department, for good cause, may extend not to exceed one month the time for making any return or paying any…
- § 41054.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…
- § 41055 All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of…
- § 41056 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…
ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 41060–41063 · 4 sections
- § 41060 (a) Any service supplier whose estimated surcharge liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the…
- § 41061 If the department finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with department procedures is due to…
- § 41062 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
- § 41063 (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
ARTICLE 3. Deficiency Determinations §§ 41070–41078 · 9 sections
- § 41070 If the department is not satisfied with return or returns of the surcharges or the amount of surcharges required to be paid upon the basis of the facts…
- § 41071 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
- § 41072 In making a determination the department may offset overpayments for another period or periods, against underpayments for another period or periods, against…
- § 41073 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and…
- § 41074 If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations,…
- § 41075 The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be served in one of the…
- § 41076 Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency…
- § 41077 In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months…
- § 41078 If before the expiration of the time prescribed in Section 41076 for serving a notice of deficiency determination, the taxpayer has consented in writing to…
ARTICLE 4. Determinations if No Return Made §§ 41080–41084 · 5 sections
- § 41080 If any person fails to make a return, the department shall make an estimate of the number of access lines or purchases of prepaid mobile telephony services…
- § 41081 In making a determination the department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
- § 41082 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
- § 41083 If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 percent of the amount…
- § 41084 Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be…
ARTICLE 5. Redeterminations §§ 41085–41091 · 7 sections
- § 41085 Any person against whom a determination is made under Article 3 or 4 of this chapter may petition for a redetermination within 30 days after service upon the…
- § 41086 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
- § 41087 If a petition for redetermination is filed within the 30-day period, the department shall reconsider the determination and, if the person has so requested in…
- § 41088 The department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the…
- § 41089 The order or decision of the department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
- § 41090 All determinations made by the department under Article 3 or 4 of this chapter are due and payable at the time they become final. If they are not paid when due…
- § 41091 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
ARTICLE 6. Interest and Penalties §§ 41095–41099 · 7 sections
- § 41095 (a) Any person who fails to pay any surcharge to the state or any amount of surcharge required to be collected and paid to the state, except amounts of…
- § 41095.5 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
- § 41096 (a) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s…
- § 41097 (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of…
- § 41097.5 (a) The department, in its discretion, may relieve all or any part of the interest imposed on a person by this part if the failure to pay the surcharge is due…
- § 41098 (a) If the department finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the…
- § 41099 (a) Under regulations prescribed by the department, if: (1) A surcharge liability under this part was understated by a failure to file a return required to be…