BlackletterCalifornia law

Revenue and Taxation Code § 41027

ARTICLE 1. Imposition of the Surcharges

Current as of September 28, 2026Rev. & Tax. Code, § 41027Official source ↗

Amended by Stats. 2021, Ch. 432, Sec. 56. (SB 824) Effective January 1, 2022.

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.