Section 41050 Of Article 1. Due And Payable Dates From California Revenue And Taxation Code >> Division 2. >> Part 20. >> Chapter 4. >> Article 1.

. The surcharge imposed by Section 41020 attaches at the time charges for the intrastate telephone communication services and VoIP service are billed by the service supplier to the service user and shall be paid by the service user when paying for such services.