California Revenue and Taxation Code

§ 41027

RTC § 41027 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 2 · Art. 1

Statute text

Nothing in this part shall be construed as imposing a surcharge upon access lines or on the purchase of prepaid mobile telephony services if imposition of that surcharge would be in violation of the Constitution of the United States, the United States Code, or the laws of the state.

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 56. (SB 824) Effective January 1, 2022.