Laws, Regulations and Annotations

Search

Business Taxes Law Guide – Revision 2022
 

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 7. Administration.

Article 5. The California Taxpayers' Bill of Rights*

Section 41160


41160. Administration. The department shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" after "The".


* Added by Stats. 1992, Ch. 438, in effect January 1, 1993.