Revenue and Taxation Code section 41021

(a)

A service supplier shall collect the surcharges from each service user at the time it collects its billings from the service user. The duty to collect the surcharges from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of the surcharge imposed by this part. If the stations or lines of more than one service supplier are utilized in furnishing the telephone communication services to the service user, the service supplier that bills the customer shall collect the surcharges from the customer.

(b)

Only one payment per month under this part shall be required with respect to the surcharges on an access line.

Source: Section 41021, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=41021.­ (accessed May 12, 2025).

Last Updated

May 12, 2025

§ 41021’s source at ca​.gov