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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 Emergency Telephone Users Surcharge Law [Repealed.]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 2. Exclusion and Exemptions
Regulation 2413
Regulation 2413. Exemptions from Surcharge.
[Repealed July 16, 2025, operative October 1, 2025.]