DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 3. Special Provisions and Exemptions 41045-41049

§ 41045

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The surcharges imposed by this part, other than the surcharge imposed pursuant to Section 41028, shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with regular billing practice of the service supplier.

(Amended by Stats. 2021, Ch. 432, Sec. 63. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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