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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 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.