Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Emergency Telephone Users Surcharge Law

CHAPTER 2. THE SURCHARGE.

Article 1. Imposition of the Surcharge

Section 41026

41026. Rounding of payments. In the payment of the surcharge imposed by this part, a fractional part of a cent shall be disregarded unless it amounts to one-half or more, in which case it shall be increased to one cent.