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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 41027


41027. Constitutional exemptions. 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.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "access lines or on the purchase of prepaid mobile telephony services if" for "amounts paid by any person when" after "surcharge upon", substituted "that" for "such" after "imposition of", and substituted "state" for " State of California" after "laws of the", and deleted ", nor upon toll charges used in collection and dissemination of news for the public press or on charges for wide area telephone service used by common carries in the conduct of their business" before ".".