(a) General. A service supplier shall maintain and make available for examination on request by the board or its authorized representatives, records in the manner set forth at California Code of Regulations, Title 18, Section 4901.(b) Specific Applications. In addition to the record keeping requirements set forth in subdivision (a), service suppliers shall comply with the following requirements. Every service supplier liable for payment of the emergency telephone users surcharge which it collects from service users shall keep complete and accurate records showing:
(1) Totals for intrastate telephone communication in this state billed to service users.(2) All exemptions allowed by law.(3) Amounts of Emergency Telephone Users Surcharge collected.Cal. Code Regs. Tit. 18, § 2431
1. Amendment of section and new NOTE filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18). Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Section 41056, Revenue and Taxation Code.
1. Amendment of section and newNotefiled 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).