DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 2. The Surcharges 41020-41041›ARTICLE 2. Adjustment of Surcharge Amounts 41030-41032
§ 41031
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
The Office of Emergency Services shall make its determination of the surcharge amounts each year no later than October 1 and shall notify the department of the new amounts which shall be effective with respect to access lines and the purchase of prepaid mobile telephony services on or after January 1 of the next succeeding calendar year.
(Amended by Stats. 2022, Ch. 747, Sec. 18. (AB 988) Effective September 29, 2022.)
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