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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 3. Special Provisions and Exemptions.

Section 41045


41045. Collection on billing. The surcharges imposed by this part, other than the surcharge imposed pursuant to Section 41028, shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with regular billing practice of the service supplier.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, added ", other than the surcharge imposed pursuant to Section 41028," after "imposed by this part" and deleted the second paragraph.