California Statutes
§ 41049. — 41049. (Amended by Stats. 2021, Ch. 432, Sec. 64.)
California § 41049.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 20.PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
Ch. 3.CHAPTER 3. Special Provisions and Exemptions
This text of California § 41049. (41049. (Amended by Stats. 2021, Ch. 432, Sec. 64.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 41049. (2026).
Text
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.
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Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 64. (SB 824) Effective January 1, 2022.
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Bluebook (online)
California § 41049., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/41049..