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Cal. Rev. & Tax. Code § 41013

General Provisions and Definitions

Known as the Emergency Telephone Users Surcharge Act

The act spans §§ 41001–41019 (19 sections).

Amended by Stats. 2022, Ch. 747, Sec. 7

“Surcharge” means a tax or taxes levied by this state. Commencing January 1, 2023, “surcharge,” or “surcharges” as used in this part, refers to two separate charges, one related to 911 service and one related to 988 service.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.