This part is known and may be cited as the “Emergency Telephone Users Surcharge Act”.
Cal. Rev. & Tax. Code § 41001
General Provisions and Definitions
Known as the Emergency Telephone Users Surcharge Act
The act spans §§ 41001–41019 (19 sections).
Applied in 2 court decisions — leading case 162 Cal. App. 4th 686 - Bay Area Cellular Telephone Co. v. City of Union City (2008)
Most recently applied in 162 Cal. App. 4th 686 - Bay Area Cellular Telephone Co. v. City of Union City (April 2008)
Added by Stats. 1976, Ch. 443.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.