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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 Emergency Telephone Users Surcharge Law [Repealed.]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
Regulation 2403
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[Repealed May 4, 1982, effective August 19, 1982.]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[Repealed July 16, 2025, operative October 1, 2025.]