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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 Emergency Telephone Users Surcharge Law [Repealed.]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 2405
Regulation 2405. Partial Payments.
[Repealed July 16, 2025, operative October 1, 2025.]