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Business Taxes Law Guide—Revision 2025
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 6. Collection of Tax. (View entire chapter)
Article 1. Suit for Tax
- 41115 Court action
- 41116 Rules of procedure
- 41117 Attachment
- 41118 Certificate of delinquency
- 41119 Service of process
Article 2. Notice to Withhold
Article 2.5. Priority and Lien of Surcharge
Article 3. Warrant for Collection
- 41125 Warrants
- 41126 Fees, commissions, and expenses
- 41127 Collection of fees, commissions, and expenses