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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 2446
Regulation 2446. Refunds of Excess Charges Collected.
Reference: Sections 41023, 41028, 41101, 41101.1, 41101.2 and 41101.3, Revenue and Taxation Code.
(a) Excess Charges Collected. A service supplier or seller that has collected any amount of 911 and 988 surcharges in excess of the amount of 911 and 988 surcharges actually due from a person may refund that amount, even though the surcharge amount has already been paid over to the Department and a corresponding credit or refund has not yet been secured. Any excess charges collected and not refunded to the person from whom the charges were collected constitute a debt owed to the State.
(b) Credits. A service supplier or seller may claim credit for the overpayment of excess charges refunded under subdivision (a) against the amount of 911 and 988 surcharges due upon any return dated no later than three years from the date of overpayment.
(c) Claim for Refund. Every person who believes that it has overpaid 911 and 988 surcharges, including a service supplier or seller, may file a claim for refund with the Department. In order to be timely, the claim for refund must be filed with the Department within the limitation periods specified in Revenue and Taxation Code sections 41101, 41101.1, 41101.2, and 41101.3.
History—New regulation filed July 16, 2025, and operative October 1, 2025 (Register 2025, No. 30).