California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 41053.1
Official textleginfo.legislature.ca.govlast amended
# (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.
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