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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 Emergency Telephone Users Surcharge Law [Repealed.]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 3. Registration, Returns and Reports
Regulation 2421
Regulation 2421. Registration.
[Repealed July 16, 2025, operative October 1, 2025.]