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DIVISION 2. OTHER TAXES 6001-60709›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 1. General Provisions and Definitions 41001-41019.5

§ 41013

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

“Surcharge” means a tax levied by this state.

(Added by Stats. 1976, Ch. 443.)

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California Revenue and Taxation Code

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