Revenue and Taxation Code section 41027


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.

Source: Section 41027, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=41027.­ (updated Jan. 1, 2022; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 41027's source at ca​.gov