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BTLG Table of Contents > Emergency Telephone Users Surcharge Regulations > Chapter 5.6 > Regulation 2435

Emergency Telephone Users Surcharge Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration—Business Taxes
Chapter 5.6. Emergency Telephone Users Surcharge Act
Article 1. Imposition of Surcharge and Application of Chapter

Regulation 2435

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Regulation 2435. Application of Chapter.

Reference: Sections 41020 and 41028, Revenue and Taxation Code.

This chapter applies to the Emergency Telephone Users Surcharge Act (Rev. & Tax. Code, § 41001 et seq.).

History—New chapter 5.6, article 1, and regulation filed July 16, 2025, and operative October 1, 2025 (Register 2025, No. 30).