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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 2. The Surcharges.
Article 3. Registration
Section 41040
41040. Registration. Every service supplier or seller in this state shall register with the department upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and other information as the department may require.
History—Stats. 2019, Ch. 54 (SB 96), substituted "department" for "board" throughout section, and added "or seller" after "Every service supplier". Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" before "upon a form" and deleted "such" before "other information".