California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 41052
Official textleginfo.legislature.ca.govlast amended
# (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.
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