2022 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
CHAPTER 2 - The Surcharges
ARTICLE 1 - Imposition of the Surcharges
Section 41027.

41027. Nothing in this part shall be construed as imposing a surcharge upon access lines or on the purchase of prepaid mobile telephony services if imposition of that surcharge would be in violation of the Constitution of the United States, the United States Code, or the laws of the state.

(Amended by Stats. 2021, Ch. 432, Sec. 56. (SB 824) Effective January 1, 2022.)

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