DIVISION 2. OTHER TAXES 6001-60709›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 2. The Surcharge 41020-41041›ARTICLE 2. Adjustment of Surcharge Rate 41030-41033
§ 41031
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
The Office of Emergency Services shall make its determination of the surcharge rate each year no later than October 1 and shall notify the board of the new rate, which shall be fixed by the board to be effective with respect to charges made for intrastate telephone communication services and VoIP service on or after January 1 of the next succeeding calendar year.
(Amended by Stats. 2013, Ch. 28, Sec. 79. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code