There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE LAW
CHAPTER 2 - The Surcharge
ARTICLE 1 - Imposition of the Surcharge
Section 41026
CA Rev & Tax Code § 41026 (through 2013 Leg Sess) What's This?
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.
(Added by Stats. 1976, Ch. 443.)
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