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Business Taxes Law Guide—Revision 2025
Emergency Telephone Users Surcharge Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes
Chapter 5.5. Emergency Telephone Users Surcharge Law [Repealed.]
Article 1. Imposition of Surcharge [Repealed.]
- 2400 Foreword [Repealed.]
- 2401 Definitions [Repealed.]
- 2402 Imposition of Surcharge [Repealed.]
- 2403 Collection of the Surcharge by Service Suppliers [Repealed.]
- 2403 Prepaid Telephone Calling Cards [Repealed.]
- 2404 Billing Presumed to be Correct [Repealed.]
- 2405 Partial Payments [Repealed.]
- 2406 Liability for Surcharge Remitted by Billing Aggregator or Billed Through Billing Agents [Repealed.]
Article 2. Exclusion and Exemptions [Repealed.]
- 2411 Exclusion from the Term "Person" [Repealed.]
- 2412 Exclusions from the Term "Charges for Service" [Repealed.]
- 2413 Exemptions from Surcharge [Repealed.]
- 2414 Exemption Procedure [Repealed.]
Article 3. Registration, Returns and Reports [Repealed.]
- 2421 Registration [Repealed.]
- 2422 Returns, Reporting, and Payment [Repealed.]
- 2423 Refunds to Service User by Service Supplier [Repealed.]
- 2424 Service User is Liable [Repealed.]
- 2425 Reports [Repealed.]
- 2425 Payment by Electronic Funds Transfer [Repealed.]
Article 4. Records [Repealed.]
- 2431 Records [Repealed.]
- 2432 Relief from Liability [Repealed.]
- 2433 Innocent Spouse or Registered Domestic Partner Relief from Liability [Repealed.]
Regulation 2400. Foreword.
[Repealed May 4, 1982, effective August 19, 1982.]
Regulation 2401. Definitions.
[Repealed July 16, 2025, operative October 1, 2025.]
Regulation 2402. Imposition of Surcharge.
[Repealed May 4, 1982, effective August 19, 1982.]
Regulation 2403. Collection of the Surcharge by Service Supplier.
[Repealed May 4, 1982, effective August 19, 1982.]
Regulation 2403. Prepaid Telephone Calling Cards.
[Repealed July 16, 2025, operative October 1, 2025.]
Regulation 2404. Billing Presumed to be Correct.
[Repealed May 4, 1982, effective August 19, 1982.]
Regulation 2405. Partial Payments.
[Repealed July 16, 2025, operative October 1, 2025.]
Regulation 2406. Liability for Surcharge Remitted by Billing Aggregator or Billed Through Billing Agents.
[Repealed July 16, 2025, operative October 1, 2025.]
Regulation 2411. Exclusion from the Term "Person".
[Repealed May 4, 1982, effective August 19, 1982.]
Regulation 2412. Exclusions from the Term "Charges for Service".
[Repealed May 4, 1982, effective August 19, 1982.]
Regulation 2413. Exemptions from Surcharge.
[Repealed July 16, 2025, operative October 1, 2025.]
Regulation 2414. Exemption Procedure.
[Repealed May 4, 1982, effective August 19, 1982.]
Regulation 2421. Registration.
[Repealed July 16, 2025, operative October 1, 2025.]
Regulation 2422. Returns, Reporting, and Payment.
[Repealed July 16, 2025, operative October 1, 2025.]
Regulation 2423. Refunds to Service User by Service Supplier.
[Repealed May 4, 1982, effective August 19, 1982.]
Regulation 2424. Service User is Liable.
[Repealed May 4, 1982, effective August 19, 1982.]
Regulation 2425. Reports.
[Repealed September 9, 1983, effective October 6, 1983.]
Regulation 2425. Payment by Electronic Funds Transfer.
[Repealed July 16, 2025, operative October 1, 2025.]
Regulation 2431. Records.
[Repealed July 16, 2025, operative October 1, 2025.]
Regulation 2432. Relief from Liability.
[Repealed July 16, 2025, operative October 1, 2025.]
Regulation 2433. Innocent Spouse or Registered Domestic Partner Relief from Liability.
[Repealed July 16, 2025, operative October 1, 2025.]