Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Emergency Telephone Users Surcharge Law
CHAPTER 4. DETERMINATION OF SURCHARGE
Article 1. Due and Payable Dates
41050. Surcharge due. 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.
History.—Stats. 2008, Ch. 17 (SB 1040), in effect May 21, 2008, added "charges for" after "at the time" and added "and VoIP service" after "intrastate telephone communication services".