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Earlier editions: 2020-112018-112026-09

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

§ 41022

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

(a) The surcharges required to be collected by the service supplier shall each be added to and stated separately in its billings to the service user.

(b) Notwithstanding subdivision (a), a service supplier may elect to combine the 911 and 988 surcharges into a single-line item on the service user billing. If the service supplier elects to combine the surcharges, the combined surcharge shall be labeled as the “911/988 Surcharge” on the service user’s bill. The service supplier shall remit the combined surcharges to the department in separate amounts for each surcharge on forms prescribed by the department.

(Amended by Stats. 2022, Ch. 747, Sec. 12. (AB 988) Effective September 29, 2022.)

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California Revenue and Taxation Code

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