California Revenue and Taxation Code 41027 – Nothing in this part shall be construed as imposing a surcharge upon …
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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.
(Amended by Stats. 2021, Ch. 432, Sec. 56. (SB 824) Effective January 1, 2022.)
Terms Used In California Revenue and Taxation Code 41027
- Surcharge: means a tax or taxes levied by this state. See California Revenue and Taxation Code 41013