Laws, Regulations, and Annotations
Lawguide Search
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 Emergency Telephone Users Surcharge Law [Repealed.](View entire chapter)
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 Imposition of Surcharge [Repealed.]
- 2400 Foreword [Repealed.]
- 2401 Definitions [Repealed.]
- 2402 Imposition of Surcharge [Repealed.]
- 2403 Collection of the Surcharge by Service Suppliers [Repealed.]
- 2403 Prepaid Telephone Calling Cards [Repealed.]
- 2404 Billing Presumed to be Correct [Repealed.]
- 2405 Partial Payments [Repealed.]
- 2406 Liability for Surcharge Remitted by Billing Aggregator or Billed Through Billing Agents [Repealed.]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 Exclusion and Exemptions [Repealed.]
- 2411 Exclusion from the Term "Person" [Repealed.]
- 2412 Exclusions from the Term "Charges for Service" [Repealed.]
- 2413 Exemptions from Surcharge [Repealed.]
- 2414 Exemption Procedure [Repealed.]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 Registration, Returns and Reports [Repealed.]
- 2421 Registration [Repealed.]
- 2422 Returns, Reporting, and Payment [Repealed.]
- 2423 Refunds to Service User by Service Supplier [Repealed.]
- 2424 Service User is Liable [Repealed.]
- 2425 Reports [Repealed.]
- 2425 Payment by Electronic Funds Transfer [Repealed.]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 Records [Repealed.]
- 2431 Records [Repealed.]
- 2432 Relief from Liability [Repealed.]
- 2433 Innocent Spouse or Registered Domestic Partner Relief from Liability [Repealed.]