Section 41031 Of Article 2. Adjustment Of Surcharge Rate From California Revenue And Taxation Code >> Division 2. >> Part 20. >> Chapter 2. >> Article 2.

. The Office of Emergency Services shall make its determination of the surcharge rate each year no later than October 1 and shall notify the board of the new rate, which shall be fixed by the board to be effective with respect to charges made for intrastate telephone communication services and VoIP service on or after January 1 of the next succeeding calendar year.