Cal. Rev. & Tax. Code § 41051

Current through the 2023 Legislative Session.
Section 41051 - Monthly collection

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.

Ca. Rev. and Tax. Code § 41051

Amended by Stats 2021 ch 432 (SB 824),s 66, eff. 1/1/2022.
Amended by Stats 2019 ch 54 (SB 96),s 29, eff. 7/1/2019.