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Business Taxes Law Guide—Revision 2025
BTLG Table of Contents > Emergency Telephone Users Surcharge Act > Chapter 5.6
Emergency Telephone Users Surcharge Act
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration—Business Taxes
Article 1. Imposition of Surcharge and Application of Chapter
Article 2. Exemptions, Deductions, Credits, and Specific Applications of Tax
Article 3. Returns and Reports
Article 4. Records