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Rev. & Tax. Code, § 41022 · Article 1. Imposition of the Surcharges

Rev. & Tax. Code, § 41022

Verbatim from the official edition

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

(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.

Notes and commentary — not statutory text

History

Amended by Stats. 2022, Ch. 747, Sec. 12. (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=41022.
Text hash
sha256 065a7164dcab64bdc47ac7ad830f74efe73a2d2914c54c98b2fb058f98a8e367
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.