{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41045","citation":"Rev. & Tax. Code, § 41045","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 3. Special Provisions and Exemptions [41045. - 41049.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-3"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 63.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>The surcharges imposed by this part, other than the surcharge imposed pursuant to Section <a href=\"/rtc/41028\">41028</a>, shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with regular billing practice of the service supplier.</p>","text":"The surcharges imposed by this part, other than the surcharge imposed pursuant to Section 41028, shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with regular billing practice of the service supplier.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/special-provisions-and-exemptions-41045","source":"California Legislative Information bulk export (pubinfo)"}