Laws, Regulations and Annotations
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
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.