California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 20. EMERGENCY TELEPHONE USERS SURCHARGE LAW |
Chapter 4. Determination of Surcharge |
ARTICLE 1. Due and Payable Dates |
Section 41050.
Latest version.
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The surcharge imposed by Section 41020 attaches at the time charges for the intrastate telephone communication services and VoIP service are billed by the service supplier to the service user and shall be paid by the service user when paying for such services.
(Amended by Stats. 2008, Ch. 17, Sec. 12. Effective May 21, 2008.)