Rev. & Tax. Code, § 41013 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 41013

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

“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.

Notes and commentary — not statutory text

History

Amended by Stats. 2022, Ch. 747, Sec. 7. (AB 988) Effective September 29, 2022.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=41013.
Text hash: sha256 95b5613766c8d2450750cd0f0daffb33b4e5d5f14bdf5bdaae17334ae8b10cae
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.