reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40215.

40215. (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the department for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the taxpayer to prevent the filing or recording of the lien. In the event tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent.
(b) If the department determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the taxpayer and the entity recording the lien.
(c) When the department releases a lien erroneously filed, notice of that fact shall be mailed to the taxpayer and, upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed.
(d) (1) The department may release or subordinate a lien if the department determines any of the following:
(A) Release or subordination will facilitate the collection of the tax liability.
(B) Release or subordination will be in the best interest of the state and the taxpayer.
(C) Release or subordination will be in the best interest of the state and another person that is not the taxpayer but that holds an interest with the taxpayer in the property that is subject to the lien.
(2) The amendments added to this subdivision do not constitute a change in, and are declaratory of, existing law.
(Amended by Stats. 2022, Ch. 474, Sec. 56. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 7 - Administration › ARTICLE 5 - The California Taxpayers Bill of Rights › Section 40216.

40216. (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court.
(b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following:
(1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.
(2) Reasonable litigation costs including any of the following:
(A) Reasonable court costs.
(B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following:
(i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California.
(ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case.
(iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate.
(c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages.
(d) Whenever it appears to the court that the taxpayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part.
(Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41002.

41002. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
(Added by Stats. 1976, Ch. 443.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41003.

41003. “Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy.
“Person” does not include a nonprofit hospital, nonprofit educational organization, or a public agency.
(Amended by Stats. 1994, Ch. 1200, Sec. 73. Effective September 30, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41004.

41004. “Department” means the California Department of Tax and Fee Administration.
(Repealed and added by Stats. 2019, Ch. 54, Sec. 2. (SB 96) Effective July 1, 2019.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41005.

41005. “In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America.
(Added by Stats. 1974, Ch. 443.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41006.

41006. “Public agency” means this state, and any city, county, city and county, municipal corporation, public district, or public authority located in whole or in part within this state which provides or has authority to provide firefighting, police, ambulance, medical, or other emergency services.
(Added by Stats. 1976, Ch. 443.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41007.

41007. (a) “Service supplier” shall mean a person supplying an access line to a service user in this state.
(b) This section shall become operative on January 1, 2020.
(Repealed (in Sec. 3) and added by Stats. 2019, Ch. 54, Sec. 4. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41007.1.

41007.1. “Access line” shall mean any of the following:
(a) A wireline communications service line.
(b) A wireless communications service line.
(c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section.
(Added by Stats. 2019, Ch. 54, Sec. 5. (SB 96) Effective July 1, 2019.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41007.2.

41007.2. (a) “Wireline communications service” shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system.
(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020):
(1) A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system.
(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.
(c) This definition shall apply only to this part.
(d) Commencing January 1, 2023, a “wireline communications service” shall include a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 988 Suicide and Crisis Lifeline, as defined in the Miles Hall Lifeline and Suicide Prevention Act (Article 6.3 (commencing with Section 53123.1) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code).
(Amended by Stats. 2023, Ch. 511, Sec. 19. (SB 889) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41007.3.

41007.3. (a) (1) (A) “Wireless communications service line” shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system.
(B) Commencing January 1, 2023, a “wireless communications service line” shall include a telecommunications service provided to an end user with a place of primary use in this state that allows the user to make an outbound communication to the 988 Suicide and Crisis Lifeline, as defined in the Miles Hall Lifeline and Suicide Prevention Act (Article 6.3 (commencing with Section 53123.1) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code).
(2) A wireless communications service line shall not include prepaid mobile telephony service.
(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one 911 surcharge and one 988 surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service.
(c) The definition of “wireless communication services line” shall apply only to this part.
(Amended by Stats. 2022, Ch. 747, Sec. 6. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41007.4.

41007.4. “Purchase” means any transfer of title or possession, exchange, or barter, conditional or otherwise.
(Added by Stats. 2019, Ch. 54, Sec. 8. (SB 96) Effective July 1, 2019.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41007.5.

41007.5. For purposes of this part, all of the following definitions shall apply:
(a) “Prepaid consumer” means a person who purchases prepaid mobile telephony services in a retail transaction.
(b) “Prepaid mobile telephony services” means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, “telecommunications service” and “information service” have the same meanings as defined in Section 153 of Title 47 of the United States Code.
(c) “Retail transaction” means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business.
(d) “Seller” means a person that sells prepaid mobile telephony service to a person in a retail transaction.
(Added by Stats. 2019, Ch. 54, Sec. 9. (SB 96) Effective July 1, 2019.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41009.

41009. (a) “Service user” means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.
(b) This section shall become operative on January 1, 2020.
(Repealed (in Sec. 10) and added by Stats. 2019, Ch. 54, Sec. 11. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41010.

41010. “Access line in this state” means a telephone line, as defined in Section 233 of the Public Utilities Code, associated with a billing address located in California.
(Repealed and added by Stats. 2021, Ch. 432, Sec. 43. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41012.

41012. “Public telephone” means any coin-operated telephone provided by the serving telephone company accessible to the public.
(Added by Stats. 1976, Ch. 443.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41013.

41013. “Surcharge” means a tax or taxes levied by this state. Commencing January 1, 2023, “surcharge,” or “surcharges” as used in this part, refers to two separate charges, one related to 911 service and one related to 988 service.
(Amended by Stats. 2022, Ch. 747, Sec. 7. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41016.5.

41016.5. (a) “VoIP service” means any service that satisfies the requirements set forth in paragraph (1) and (2).
(1) Does all of the following:
(A) Enables real-time, two-way voice communication that originates from and terminates to the user’s location using Internet Protocol (IP) or any successor protocol.
(B) Requires a broadband connection from the user’s location.
(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.
(2) Does at least one of the following:
(A) Requires Internet Protocol-compatible customer premises equipment (CPE).
(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service user’s service supplier before or after being switched by the public switched telephone network.
(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 service.
(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), both of the following shall apply:
(1) A VoIP service line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide direct access to the 911 emergency communications system.
(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.
(c) This definition shall only apply to this part.
(d) This section shall become operative on January 1, 2020.
(Repealed (in Sec. 12) and added by Stats. 2019, Ch. 54, Sec. 13. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 1 - General Provisions and Definitions › Section 41019.5.

41019.5. (a) It is the intent of the Legislature that telephone quality communication utilizing VoIP shall not be regulated by the enactment of Senate Bill 1040 of the 2007–08 Regular Session. The sole purpose of this act is to ensure that all forms of telephonic quality communications that connect to the “911” emergency system contribute to the State Emergency Telephone Number Account and that this act may not be used by a court or administrative body for any purpose other than to interpret and apply this part.
(b) For purposes of this section only, “VoIP” means any service that:
(1) Enables real-time or two-way voice communication that originates or terminates from the user’s location using IP or any successor protocol.
(2) Uses a broadband connection from the user’s location, including any service that permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.
(Added by Stats. 2008, Ch. 17, Sec. 6. Effective May 21, 2008.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 2 - The Surcharges › ARTICLE 1 - Imposition of the Surcharges › Section 41021.

41021. (a) A service supplier shall collect the surcharges from each service user at the time it collects its billings from the service user. The duty to collect the surcharges from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of the surcharge imposed by this part. If the stations or lines of more than one service supplier are utilized in furnishing the telephone communication services to the service user, the service supplier that bills the customer shall collect the surcharges from the customer.
(b) Only one payment per month under this part shall be required with respect to the surcharges on an access line.
(Amended by Stats. 2023, Ch. 511, Sec. 20. (SB 889) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 2 - The Surcharges › ARTICLE 1 - Imposition of the Surcharges › Section 41022.

41022. (a) The surcharges required to be collected by the service supplier shall each be added to and stated separately in its billings to the service user.
(b) Notwithstanding subdivision (a), a service supplier may elect to combine the 911 and 988 surcharges into a single-line item on the service user billing. If the service supplier elects to combine the surcharges, the combined surcharge shall be labeled as the “911/988 Surcharge” on the service user’s bill. The service supplier shall remit the combined surcharges to the department in separate amounts for each surcharge on forms prescribed by the department.
(Amended by Stats. 2022, Ch. 747, Sec. 12. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 2 - The Surcharges › ARTICLE 1 - Imposition of the Surcharges › Section 41023.

41023. The surcharges required to be collected by the service supplier, and any amount unreturned to the service user that is not owed as part of the surcharges but was collected from the service user under the representation by the service supplier that it was owed as part of the surcharges, constitute debts owed by the service supplier to this state.
A service supplier that has collected any amount of surcharges in excess of the amount of surcharges imposed by this part and actually due from a service user, may refund that amount to the service user, even though the surcharge amounts have already been paid over to the department and a corresponding credit or refund has not yet been secured. The service supplier may claim credit for that overpayment refund against the amount of surcharges imposed by this part that is due upon any other return, providing that credit is claimed in a return dated no later than three years from the date of overpayment.
(Amended by Stats. 2022, Ch. 747, Sec. 13. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 2 - The Surcharges › ARTICLE 1 - Imposition of the Surcharges › Section 41024.

41024. Every service user in this state is liable for the surcharges until they have been paid to this state, except that payment to a service supplier registered under this part is sufficient to relieve the service user from further liability for the surcharges.
Any surcharge collected from a service user that has not been remitted to the department shall be deemed a debt owed to the state by the person required to collect and remit that surcharge. Nothing in this part shall impose any obligation upon a service supplier to take any legal action to enforce the collection of the surcharges imposed by this part. The service supplier shall provide the department with amounts uncollected which total three dollars ($3) or more on a cumulative basis with respect to a single service user along with the names, addresses, and reasons of the service users refusing to pay the surcharges imposed by this part.
(Amended by Stats. 2022, Ch. 747, Sec. 14. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 2 - The Surcharges › ARTICLE 1 - Imposition of the Surcharges › Section 41027.

41027. Nothing in this part shall be construed as imposing a surcharge upon access lines or on the purchase of prepaid mobile telephony services if imposition of that surcharge would be in violation of the Constitution of the United States, the United States Code, or the laws of the state.
(Amended by Stats. 2021, Ch. 432, Sec. 56. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 2 - The Surcharges › ARTICLE 2 - Adjustment of Surcharge Amounts › Section 41031.

41031. The Office of Emergency Services shall make its determination of the surcharge amounts each year no later than October 1 and shall notify the department of the new amounts which shall be effective with respect to access lines and the purchase of prepaid mobile telephony services on or after January 1 of the next succeeding calendar year.
(Amended by Stats. 2022, Ch. 747, Sec. 18. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 2 - The Surcharges › ARTICLE 2 - Adjustment of Surcharge Amounts › Section 41032.

41032. Immediately upon notification by the Office of Emergency Services, the department shall notify every service supplier and seller registered with it of the new amounts by a means determined by the department that may include, but is not limited to, mail, electronic mail, or internet website postings.
(Amended by Stats. 2022, Ch. 747, Sec. 19. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 2 - The Surcharges › ARTICLE 3 - Registration › Section 41040.

41040. Every service supplier or seller in this state shall register with the department upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and other information as the department may require.
(Amended by Stats. 2021, Ch. 432, Sec. 61. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 2 - The Surcharges › ARTICLE 3 - Registration › Section 41041.

41041. (a) When necessary to ensure compliance with this part, the department may require any person subject to this part to place with it the security that the department determines. Security in the form of cash, insured deposits in banks or savings and loan institutions, or a bond or bonds duly executed by an admitted surety insurer, payable to the state, conditioned upon faithful performance of all of the requirements of this part and expressly providing for the payment of all surcharges, penalties, and other obligations of the person arising out of this part, shall be held in trust to be used solely in the manner provided by this section. The amount of security shall be fixed by the department, not to exceed twice the estimated average quarterly liability of persons filing for quarterly periods, or three times the estimated average monthly liability of persons filing for monthly periods, determined in the manner that the department deems proper. Security held by the department shall be released after a three-year period in which the person has filed all returns and paid all surcharges due to the state under this part or any amount of surcharge required to be collected and paid to the state within the time required.
(b) If, when a person discontinues business, the department holds security pursuant to this section in the form of cash or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed a payment on any liability of the person to the department on the date the business is discontinued.
(c) This section shall not apply to a taxpayer who either has timely filed all returns and paid all surcharges due to the state under this part for the three consecutive years prior to the effective date of this section, or has, on or before July 31, 1998, timely filed all returns and paid all surcharges due to the state under this part since the taxpayer registered with the department pursuant to Section 41040. However, the department may require security from any taxpayer who fails to remain in compliance with the reporting and payment requirements of this part subsequent to the effective date of this section.
(Amended by Stats. 2021, Ch. 432, Sec. 62. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 3 - Special Provisions and Exemptions › Section 41045.

41045. The surcharges imposed by this part, other than the surcharge imposed pursuant to Section 41028, shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with regular billing practice of the service supplier.
(Amended by Stats. 2021, Ch. 432, Sec. 63. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 3 - Special Provisions and Exemptions › Section 41046.

41046. (a) There are exempt from the surcharges the following access lines and nonaccess line services:
(1) Those lines supplying lifeline service.
(2) Those lines connected to public telephones.
(3) Those lines for which no charges are billed by a service supplier to a service user.
(b) This section shall become operative on January 1, 2020.
(Amended by Stats. 2022, Ch. 747, Sec. 20. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 3 - Special Provisions and Exemptions › Section 41049.

41049. If an exemption is claimed by reason of the provisions of this part, and the service supplier or seller questions the validity of the claimed exemption, either the service supplier, seller, or the service user may request the department to issue a ruling as to the validity of the claimed exemption, accompanying the request with a statement showing the facts and basis for the claim. The department shall issue its ruling within 30 days of receipt of the request. Pending issuance of the ruling, the service supplier or seller shall not be obligated to collect the surcharge from the claimant.
(Amended by Stats. 2021, Ch. 432, Sec. 64. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 1 - Due and Payable Dates › Section 41050.

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 has subscribed in any calendar month, whether or not the subscription covered all or part of any month.
(b) If a service user subscribes for service with one service supplier for a portion of a month and then subscribes for service with another service supplier for the remainder of the same month, the service user is liable for the surcharge to each of the access lines for which the service user has subscribed with the service supplier.
(Amended by Stats. 2022, Ch. 747, Sec. 21. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 1 - Due and Payable Dates › Section 41051.

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 month by the service supplier shall be remitted to the department on or before the last day of the second month following the month in which the surcharges were collected.
(Amended by Stats. 2021, Ch. 432, Sec. 66. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 1 - Due and Payable Dates › Section 41052.

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 service supplier with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(b) The service supplier shall include a list of any service users who have refused to pay a cumulative total of three dollars ($3) or more of the surcharges imposed by this part with each return filing.
(Amended by Stats. 2022, Ch. 747, Sec. 22. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 1 - Due and Payable Dates › Section 41052.1.

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.
(Repealed and added by Stats. 2021, Ch. 432, Sec. 69. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 1 - Due and Payable Dates › Section 41053.

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.
(Amended by Stats. 2022, Ch. 747, Sec. 23. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 1 - Due and Payable Dates › Section 41053.1.

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 payable to the department quarterly on or before the last day of the month following each calendar quarter.
(b) On or before the last day of the month following each calendar quarter, a return for the preceding calendar quarter shall be filed using electronic media with the department. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(Added by Stats. 2021, Ch. 432, Sec. 70. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 1 - Due and Payable Dates › Section 41054.

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 amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the department within or prior to the period for which the extension may be granted.
(b) (1) In the case of a disaster, the department, for a period not to exceed three months, may extend the time for making any report or return or paying any surcharge required under this part. The extension may be granted at any time provided a request therefor is filed with the department within or before the period for which the extension may be granted.
(2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(Amended by Stats. 2021, Ch. 432, Sec. 71. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 1 - Due and Payable Dates › Section 41054.5.

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 months, for making any report or return or paying any surcharge required under this part for any person in an area identified in the state of emergency proclamation.
(b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension.
(c) The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(Added by Stats. 2022, Ch. 474, Sec. 57. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 1 - Due and Payable Dates › Section 41055.

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 Tax and Fee Administration.
(Amended by Stats. 2021, Ch. 432, Sec. 72. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 1 - Due and Payable Dates › Section 41056.

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 records shall be maintained for a period of four years from the time the surcharge is due.
(Amended by Stats. 2022, Ch. 747, Sec. 24. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 1.1 - Payment by Electronic Funds Transfer › Section 41061.

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 reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 41060. Any person seeking to be relieved of the penalty shall file with the department a statement under penalty of perjury setting forth the facts upon which that person bases the claim for relief.
(Amended by Stats. 2021, Ch. 432, Sec. 75. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 1.1 - Payment by Electronic Funds Transfer › Section 41062.

41062. (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire).
(b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts.
(c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of the surcharge. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state.
(d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through their own bank, originates an entry crediting the state’s bank account and debiting the person’s own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit.
(e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits their own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 41060 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the department. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction.
(Amended by Stats. 2021, Ch. 432, Sec. 76. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 1.1 - Payment by Electronic Funds Transfer › Section 41063.

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 authenticated pursuant to any method or form the department may prescribe.
(b) Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the department shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the department.
(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.
(Amended by Stats. 2021, Ch. 432, Sec. 77. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 3 - Deficiency Determinations › Section 41070.

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 contained in the return or returns or upon the basis of any information within its possession or that may come into its possession, one or more deficiency determinations may be made of the amounts payable for one or for more than one period.
(Amended by Stats. 2022, Ch. 747, Sec. 25. (AB 988) Effective September 29, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 3 - Deficiency Determinations › Section 41071.

41071. The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the day specified pursuant to Section 41051 for which the amount or any portion thereof should have been returned until the date of payment.
(Amended by Stats. 1985, Ch. 591, Sec. 28.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 3 - Deficiency Determinations › Section 41072.

41072. In making a determination the department may offset overpayments for another period or periods, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.
(Amended by Stats. 2021, Ch. 432, Sec. 79. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 3 - Deficiency Determinations › Section 41073.

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 regulations, a penalty of 10 percent of the amount of the determination shall be added thereto.
(Amended by Stats. 2021, Ch. 432, Sec. 80. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 3 - Deficiency Determinations › Section 41074.

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, a penalty of 25 percent of the amount of the determination shall be added thereto.
(Amended by Stats. 2021, Ch. 432, Sec. 81. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 3 - Deficiency Determinations › Section 41075.

41075. The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be placed in a sealed envelope with postage paid addressed to the service supplier, seller, or service user at the service supplier, seller, or service user’s address as it appears in the records of the department. The giving of notice shall be deemed complete at the time of the deposit of the notice in the United States post office or facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(Amended by Stats. 2019, Ch. 54, Sec. 33. (SB 96) Effective July 1, 2019.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 3 - Deficiency Determinations › Section 41076.

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 determination shall be mailed within three years after the last day of the second calendar month following the reporting period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be mailed within eight years after the last day of the second calendar month following the reporting period for which the amount is proposed to be determined.
(Amended by Stats. 2021, Ch. 432, Sec. 82. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 3 - Deficiency Determinations › Section 41077.

41077. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the surcharge or any portion thereof.
(Amended by Stats. 2021, Ch. 432, Sec. 83. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT › CHAPTER 4 - Determination of Surcharge › ARTICLE 3 - Deficiency Determinations › Section 41078.

41078. If before the expiration of the time prescribed in Section 41076 for the mailing of a notice of deficiency determination, the taxpayer has consented in writing to the mailing of the notice after that time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
(Added by Stats. 1985, Ch. 591, Sec. 30.)