California Revenue and Taxation Code ARTICLE 1 - Imposition of the Surcharge

• Section 41020.
  (a) A surcharge is hereby imposed on amounts paid by every person in the state for both of the following:(1) (A) Intrastate telephone communication service in this state.(B) Notwithstanding...
• Section 41021.
  (a) A service supplier shall collect the surcharge from each service user at the time it collects its billings from the service user, provided that the...
• Section 41022.
  The surcharge required to be collected by the service supplier shall be added to and stated separately in its billings to the service user.(Added by...
• Section 41023.
  The surcharge required to be collected by the service supplier, and any amount unreturned to the service user which is not a surcharge but was...
• Section 41024.
  Every service user in this state is liable for the surcharge until it has been paid to this state, except that payment to a service...
• Section 41025.
  If a bill is rendered to persons using intrastate telephone services or VoIP service, the amount on which the surcharge with respect to such services...
• Section 41026.
  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...
• Section 41027.
  Nothing in this part shall be construed as imposing a surcharge upon amounts paid by any person when imposition of such surcharge would be in...

Last modified: October 22, 2018