California Revenue and Taxation Code CHAPTER 3 - Special Provisions and Exemptions

• Section 41045.
  The surcharges imposed by this part shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance...
• Section 41046.
  There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant...
• Section 41049.
  In any instances where an exemption is claimed by reason of the provisions of this part, and the service supplier questions the validity of the...

Last modified: October 22, 2018