Section 41051 Of Article 1. Due And Payable Dates From California Revenue And Taxation Code >> Division 2. >> Part 20. >> Chapter 4. >> Article 1.

. The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the board on or before the last day of the second month following the month in which the surcharges were collected. However, the fourth quarter collection for the 1996 calendar year shall be remitted no later than February 15, 1997.