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Business Taxes Law Guide—Revision 2025
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 2. The Surcharges. (View entire chapter)
Article 1. Imposition of the Surcharges
- 41020 Imposition and rate of surcharge
- 41020 Imposition and rate of surcharges
- 41021 Collection by service supplier
- 41022 Surcharges to be added; surcharge statement
- 41023 Surcharge collections are debts
- 41024 Liability for surcharges
- 41025 Billing of surcharge
- 41026 Rounding of payments [Repealed.]
- 41027 Constitutional exemptions
- 41028 Surcharge on purchase of prepaid mobile telephone services surcharge
Article 2. Adjustment of Surcharge Amounts
- 41030 Determination of rate [Repealed.]
- 41030 Determination of rate
- 41030 Determination of amount
- 41030 Determination of amounts
- 41031 Determination time
- 41032 Notification of amounts
- 41033 Application of rate [Repealed.]
- 41033 Guaranteed minimum annual funding of Prepaid MTS 911 Account; deficiency determinations [Repealed.]