DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 2. The Surcharge 41020-41041›ARTICLE 1. Imposition of the Surcharge 41020-41028

§ 41026

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

In the payment of the surcharge imposed by this part, a fractional part of a cent shall be disregarded unless it amounts to one-half or more, in which case it shall be increased to one cent.

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

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California Revenue and Taxation Code

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