{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41022","citation":"Rev. & Tax. Code, § 41022","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 2. The Surcharges [41020. - 41041.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-2"},{"name":"ARTICLE 1. Imposition of the Surcharges [41020. - 41028.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-2/article-1"}],"history":"Amended by Stats. 2022, Ch. 747, Sec. 12.   (AB 988)   Effective September 29, 2022.","effective":"2022-09-29","html":"<p>(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.</p><p>(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.</p>","text":"(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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-the-surcharges-41022","source":"California Legislative Information bulk export (pubinfo)"}