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Business Taxes Law Guide – Revision 2022
 

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 2. The Surcharge.

Article 1. Imposition of the Surcharge

Section 41022


41022. Surcharge to be added; surcharge statement. The surcharge required to be collected by the service supplier shall be added to and stated separately in its billings to the service user.