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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 4. Records
Regulation 2443
Regulation 2443. Records.
Reference: Sections 41056, 41073, 41129 and 41130, Revenue and Taxation Code.
(a) General. Service suppliers and sellers shall maintain and make available records for examination on request by the Department or its authorized representatives, as required by Regulation 4901.
(b) Specific Applications. In addition to the record keeping requirements set forth in subdivision (a), every service supplier liable for payment of the 911 and 988 surcharges that it collects shall keep complete and accurate records showing:
(1) Total number of access lines in this state billed to service users.
(2) Total number of retail transactions.
(3) All exemptions allowed by law.
(4) Amount of 911 and 988 surcharges collected.
History—New article 4 and regulation filed July 16, 2025, and operative October 1, 2025 (Register 2025, No. 30).