Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Emergency Telephone Users Surcharge Law

CHAPTER 4. DETERMINATION OF SURCHARGE

Article 1. Due and Payable Dates

Section 41050

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".