{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41027","citation":"Rev. & Tax. Code, § 41027","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. 2021, Ch. 432, Sec. 56.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-the-surcharges-41027","source":"California Legislative Information bulk export (pubinfo)"}