California Revenue and Taxation Code ARTICLE 1 - Due and Payable Dates

• Section 41050.
  The surcharge imposed by Section 41020 attaches at the time charges for the intrastate telephone communication services and VoIP service are billed by the service...
• Section 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...
• Section 41052.
  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...
• Section 41052.1.
  If the board deems it necessary in order to ensure payment or to facilitate the collection by the state of the amount of taxes, the...
• Section 41053.
  The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the office...
• Section 41054.
  (a) Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or...
• Section 41055.
  All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to...
• Section 41056.
  The service supplier shall maintain such records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records...

Last modified: October 22, 2018