DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 1. General Provisions and Definitions 41001-41019.5
§ 41001
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
This part is known and may be cited as the “Emergency Telephone Users Surcharge Act”.
(Added by Stats. 1976, Ch. 443.)
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