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BTLG Table of Contents > Emergency Telephone Users Surcharge Act > Chapter 5.6 > Regulation 2435

Emergency Telephone Users Surcharge Act

Title 18. Public Revenues

Division 2. California Department of Tax and Fee Administration—Business Taxes

Chapter 5.6. Emergency Telephone Users Surcharge Act.

Article 1. Imposition of Surcharge and Application of Chapter

Regulation 2435

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Regulation 2435. Application of Chapter.

Reference: Sections Sections 41020 and 41028, Revenue and Taxation Code.

This chapter applies to the Emergency Telephone Users Surcharge Act (Rev. & Tax. Code, § 41001 et seq.).

History—New chapter 5.6, article 1, and regulation filed July 16, 2025, and operative October 1, 2025 (Register 2025, No. 30).