Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )


  ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. )

CHAPTER 3. Special Provisions and Exemptions [41045 - 41049]
  ( Chapter 3 added by Stats. 1976, Ch. 443. )


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.

(Amended by Stats. 2021, Ch. 432, Sec. 63. (SB 824) Effective January 1, 2022.)


(a) There are exempt from the surcharge the following access lines and nonaccess line services:

(1) Those lines supplying lifeline service.

(2) Those lines connected to public telephones.

(3) Those lines for which no charges are billed by a service supplier to a service user.

(b) This section shall become operative on January 1, 2020.

(Repealed (in Sec. 27) and added by Stats. 2019, Ch. 54, Sec. 28. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)


If an exemption is claimed by reason of the provisions of this part, and the service supplier or seller questions the validity of the claimed exemption, either the service supplier, seller, or the service user may request the department to issue a ruling as to the validity of the claimed exemption, accompanying the request with a statement showing the facts and basis for the claim. The department shall issue its ruling within 30 days of receipt of the request. Pending issuance of the ruling, the service supplier or seller shall not be obligated to collect the surcharge from the claimant.

(Amended by Stats. 2021, Ch. 432, Sec. 64. (SB 824) Effective January 1, 2022.)

RTCRevenue and Taxation Code - RTC