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California · Through 2026-09-13

RTC § 41027

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]
  4. CHAPTER 2. The Surcharges [41020. - 41041.]
  5. ARTICLE 1. Imposition of the Surcharges [41020. - 41028.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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