BlackletterCalifornia law

Revenue and Taxation Code § 41013

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 41013Official source ↗

Amended by Stats. 2022, Ch. 747, Sec. 7. (AB 988) Effective September 29, 2022.

“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.