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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 Emergency Telephone Users Surcharge Law [Repealed.]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 2406
Regulation 2406. Liability for Surcharge Remitted by Billing Aggregator or Billed Through Billing Agents.
[Repealed July 16, 2025, operative October 1, 2025.]