Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 41022 — Imposition of the Surcharges

Cal. Rev. & Tax. Code § 41022

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2022-09-29
Current through
Nov 2, 2026 (California Legislative Counsel)

(a) The surcharges required to be collected by the service supplier shall each be added to and stated separately in its billings to the service user.

Citator

Cal. Rev. & Tax. Code § 41022 — Imposition of the Surcharges is in force in the current edition of the Code, and nothing recorded condemns it.

(a) The surcharges required to be collected by the service supplier shall each be added to and stated separately in its billings to the service user.

(b) Notwithstanding subdivision (a), a service supplier may elect to combine the 911 and 988 surcharges into a single-line item on the service user billing. If the service supplier elects to combine the surcharges, the combined surcharge shall be labeled as the “911/988 Surcharge” on the service user’s bill. The service supplier shall remit the combined surcharges to the department in separate amounts for each surcharge on forms prescribed by the department.