California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 41031
Official textleginfo.legislature.ca.govlast amended
The Office of Emergency Services shall make its determination of the surcharge amounts each year no later than October 1 and shall notify the department of the new amounts which shall be effective with respect to access lines and the purchase of prepaid mobile telephony services on or after January 1 of the next succeeding calendar year.
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