ARTICLE 1. Due and Payable Dates [41050. - 41056.]

Article 1 added by Stats. 1976, Ch. 443.

§§ 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…