California Legal Codes and Statutes

Part 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT

California Revenue and Taxation Code — §§ 41001-41176

Chapter 1 - General Provisions and Definitions
§§ 41001-41019.5
Chapter 2 - The Surcharges
§§ 41020-41041
Article 1 - Imposition of the Surcharges
§§ 41020-41028
Article 2 - Adjustment of Surcharge Amounts
§§ 41030-41032
Article 3 - Registration
§§ 41040-41041
Chapter 3 - Special Provisions and Exemptions
§§ 41045-41049
Chapter 4 - Determination of Surcharge
§§ 41050-41099
Article 1 - Due and Payable Dates
§§ 41050-41056
Article 1.1 - Payment by Electronic Funds Transfer
§§ 41060-41063
Article 3 - Deficiency Determinations
§§ 41070-41078
Article 4 - Determinations if No Return Made
§§ 41080-41084
Article 5 - Redeterminations
§§ 41085-41091
Article 6 - Interest and Penalties
§§ 41095-41099
Chapter 5 - Overpayments and Refunds
§§ 41100-41114.3
Article 1 - Claim for Refund
§§ 41100-41106
Article 2 - Cancellations
§§ 41107
Article 3 - Suit for Refund
§§ 41108-41114
Article 4 - Recovery of Erroneous Refunds
§§ 41114.1-41114.3
Chapter 6 - Collection of Tax
§§ 41115-41127.9
Article 1 - Suit for Tax
§§ 41115-41119
Article 2 - Notice to Withhold
§§ 41120-41123.6
Article 2.5 - Priority and Lien of Surcharge
§§ 41124-41124.1
Article 3 - Warrant for Collection
§§ 41125-41127
Article 4 - Miscellaneous
§§ 41127.5-41127.9
Chapter 7 - Administration
§§ 41128-41176
Article 1 - Regulations, Records and Reports
§§ 41128-41133.4
Article 2 - Disposition of Proceeds
§§ 41135-41142
Article 2.5 - Violations
§§ 41143-41143.8
Article 3 - Notices
§§ 41144
Article 4 - Purpose
§§ 41150-41152
Article 5 - The California Taxpayers’ Bill of Rights
§§ 41160-41176