California CodesRTC CodeDivision 2 - OTHER TAXESPart 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACTChapter 1 - General Provisions and Definitions§ 41008§ 41008Added by Stats. 1976, Ch. 443.As used in this part, “month” shall mean a calendar month.Cite this sectionCal. Rev. & Tax. Code § 41008 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-20-emergency-telephone-users-surcharge-act/chapter-1-general-provisions-and-definitions/section-41008CopyOther sections in Chapter 1 - General Provisions and Definitions§ 41001§ 41002§ 41003§ 41004§ 41005§ 41006§ 41007§ 41007.1§ 41007.2§ 41007.3§ 41007.4§ 41007.5§ 41008§ 41009§ 41010§ 41012§ 41013§ 41016.5§ 41019.5← § 41007.5§ 41009 →