DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 2. The Surcharge 41020-41041›ARTICLE 2. Adjustment of Surcharge Amount 41030-41032

§ 41031

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

The Office of Emergency Services shall make its determination of the surcharge amount each year no later than October 1 and shall notify the department of the new amount, which shall be fixed by the department to be effective with respect to access lines on or after January 1 of the next succeeding calendar year.

(Amended by Stats. 2019, Ch. 54, Sec. 23. (SB 96) Effective July 1, 2019.)

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California Revenue and Taxation Code

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