Cal. Rev. & Tax. Code § 41050

Current through the 2023 Legislative Session.
Section 41050 - Attachment of surcharges; payment
(a) The surcharges imposed by subparagraph (A) of paragraph (1) of subdivision (a) of Section 41020 are imposed to each access line for which a service user has subscribed in any calendar month, whether or not the subscription covered all or part of any month.
(b) If a service user subscribes for service with one service supplier for a portion of a month and then subscribes for service with another service supplier for the remainder of the same month, the service user is liable for the surcharge to each of the access lines for which the service user has subscribed with the service supplier.

Ca. Rev. and Tax. Code § 41050

Amended by Stats 2022 ch 747 (AB 988),s 21, eff. 9/29/2022.
Amended by Stats 2021 ch 432 (SB 824),s 65, eff. 1/1/2022.
Amended by Stats 2008 ch 17 (SB 1040),s 12, eff. 5/21/2008.