Revenue and Taxation Code section 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.

Source: Section 41052, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=41052.­ (updated Sep. 29, 2022; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 41052's source at ca​.gov