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Business Taxes Law Guide—Revision 2025
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 3. Returns and Reports
Regulation 2442
Regulation 2442. Payment by Electronic Funds Transfer.
Reference: Sections 6479.3, 6479.5, 41028, 41060 and 41062, Revenue and Taxation Code.
(a) Service Suppliers. Service suppliers shall make payments by electronic funds transfer, as required by Regulation 4905.
(b) Sellers, Other Than Service Suppliers. Sellers, other than service suppliers, shall make payments by electronic funds transfer, as required by Regulation 1707.
History—New regulation filed July 16, 2025, and operative October 1, 2025 (Register 2025, No. 30).