California Revenue and Taxation Code Section 41050

CA Rev & Tax Code § 41050 (2017)  

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.

(Amended by Stats. 2008, Ch. 17, Sec. 12. Effective May 21, 2008.)

Last modified: October 25, 2018