Cal. Rev. & Tax. Code § 41022

Current through the 2023 Legislative Session.
Section 41022 - Surcharges added to and stated separately in billings; electing to combine
(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.

Ca. Rev. and Tax. Code § 41022

Amended by Stats 2022 ch 747 (AB 988),s 12, eff. 9/29/2022.
Added by Stats. 1976, Ch. 443.