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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

§ 41027

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

Nothing in this part shall be construed as imposing a surcharge upon access lines or on the purchase of prepaid mobile telephony services if imposition of that surcharge would be in violation of the Constitution of the United States, the United States Code, or the laws of the state.

(Amended by Stats. 2021, Ch. 432, Sec. 56. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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