California Revenue and Taxation Code

§ 41020

RTC § 41020 Effective Sep 29, 2022Div. 2 · Part 20 · Ch. 2 · Art. 1

Statute text

(a)(1) (A) On and after January 1, 2020, a 911 surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030). Beginning January 1, 2023, a separate 988 surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030).

(B)The surcharges shall be paid by the service user as hereinafter provided.

(2)On and after January 1, 2020, the purchase of prepaid mobile telephony services in this state shall be subject to the 911 surcharge set forth under Article 2 (commencing with Section 41030). The surcharge shall be paid by the prepaid consumer in accordance with Section 41028 and remitted and administered in accordance with this part. Beginning January 1, 2023, a separate 988 surcharge is hereby imposed on the purchase of prepaid mobile telephony services, at an amount determined under Article 2 (commencing with Section 41030).

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Legislative history

Amended by Stats. 2022, Ch. 747, Sec. 10. (AB 988) Effective September 29, 2022.