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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 2444
Regulation 2444. Reasonable Reliance on Written Advice.
Reference: Section 41098, Revenue and Taxation Code.
A person may be relieved from liability for the payment of the 911 and 988 surcharges, including any penalties and interest added to the surcharges, when that liability resulted from the failure to make a timely return or a payment and such failure is found by the Department to be due to reasonable reliance on written advice given by the Department under the conditions set forth in Regulation 4902.
History—New regulation filed July 16, 2025, and operative October 1, 2025 (Register 2025, No. 30).