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Business Taxes Law Guide—Revision 2024

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 1. General Provisions and Definitions.

Section 41013


41013. "Surcharge." "Surcharge" means a tax or taxes levied by this state. Commencing January 1, 2023, “surcharge,” or “surcharges” as used in this part, refers to two separate charges, one related to 911 service and one related to 988 service.

History—Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, added “or taxes” before levied in first sentence; added second sentence.