{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41013","citation":"Rev. & Tax. Code, § 41013","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 1. General Provisions and Definitions [41001. - 41019.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-1"}],"history":"Amended by Stats. 2022, Ch. 747, Sec. 7.   (AB 988)   Effective September 29, 2022.","effective":"2022-09-29","html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-41013","source":"California Legislative Information bulk export (pubinfo)"}