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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 2445
Regulation 2445. Innocent Spouse Relief.
Reference: Section 41099, Revenue and Taxation Code.
A spouse or registered domestic partner claiming relief from liability for the 911 and 988 surcharges, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in Regulation 35055 are met.
History—New regulation filed July 16, 2025, and operative October 1, 2025 (Register 2025, No. 30).