Earlier editions: 2020-112018-112026-09
DIVISION 2. OTHER TAXES 6001-61050
PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
Sections in this part
- CHAPTER 1. General Provisions and Definitions 41001-41019.5
- CHAPTER 2. The Surcharges 41020-41041
- CHAPTER 3. Special Provisions and Exemptions 41045-41049
- CHAPTER 4. Determination of Surcharge 41050-41099
- CHAPTER 5. Overpayments and Refunds 41100-41114.3
- CHAPTER 6. Collection of Tax 41115-41127.9
- CHAPTER 7. Administration 41128-41176
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