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Business Taxes Law Guide—Revision 2024

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

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

Chapter 2. The Surcharges.

Article 1. Imposition of the Surcharges

Section 41026


41026. Rounding of payments. [Repealed by Stats. 2021, Ch. 432, in effect January 1, 2022.]