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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 Emergency Telephone Users Surcharge Law [Repealed.]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 4. Records
Regulation 2433
Regulation 2433. Innocent Spouse or Registered Domestic Partner Relief from Liability.
[Repealed July 16, 2025, operative October 1, 2025.]