DIVISION 2. OTHER TAXES 6001-60709›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 2. The Surcharge 41020-41041›ARTICLE 1. Imposition of the Surcharge 41020-41027

§ 41027

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

Nothing in this part shall be construed as imposing a surcharge upon amounts paid by any person when imposition of such surcharge would be in violation of the Constitution of the United States, the United States Code, or the laws of the State of California, nor upon toll charges used in the collection and dissemination of news for the public press or on charges for wide area telephone service used by common carriers in the conduct of their business.

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

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California Revenue and Taxation Code

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