Revenue and Taxation Code § 41045
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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.)