1. (a) On or before the last day of the second month following each month in which 911 and 988 surcharges are collected, every service supplier shall file a return with the Department through the Department's website for that month. The return shall separately report the amounts of 911 and 988 surcharges collected.
2. (b) At the time of filing each return, a service supplier shall provide the Department with a list containing the names and addresses of any service users who have refused to pay surcharges totaling three dollars ($3) or more, the cumulative amount of surcharges uncollected from each service user, and the reasons, if any, given by the users for refusing to make such payment.
3. (c) On or before the last day of the month following each quarterly period of three months in which 911 and 988 surcharges are required to be collected, sellers of prepaid MTS, other than service suppliers, shall file a return with the Department through the Department's website for the preceding quarterly period. The return shall separately report the amounts of 911 and 988 surcharges required to be collected.
4. (d) The Department may require a service supplier to file returns and pay the 911 and 988 surcharges for calendar quarters or calendar years. The Department, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require a seller, other than a service supplier, to file returns and pay the 911 and 988 surcharges on sales of prepaid MTS for quarterly periods other than calendar quarters, or for designated periods other than quarterly periods.
5. (e) Each return shall be accompanied by a payment for the 911 and 988 surcharges due. All remittances shall be payable to the California Department of Tax and Fee Administration.

Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Sections 6452, 6455, 41022, 41024, 41028, 41051, 41052, 41052.1, 41053, 41053.1 and 41055, Revenue and Taxation Code.

History

1. New article 3 (sections 2440-2442) and section filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29).