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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
CHAPTER 3 - Special Provisions and Exemptions
Section 41045.
Universal Citation: CA Rev & Tax Code § 41045 (2021)
41045.
The surcharges imposed by this part, other than the surcharge imposed pursuant to Section 41028, shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with regular billing practice of the service supplier.
(Amended by Stats. 2021, Ch. 432, Sec. 63. (SB 824) Effective January 1, 2022.)
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