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Business Taxes Law Guide—Revision 2025
Emergency Telephone Users Surcharge Regulations (View all)
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration—Business Taxes (State Board of Equalization – Business Taxes, See Chapters 6 and 9.9)
Chapter 5.5. Emergency Telephone Users Surcharge Law
Article 1. Imposition of Surcharge
- 2401 Definitions
- 2403 Prepaid Telephone Calling Cards
- 2405 Partial Payments
- 2406 Liability for Surcharge Remitted by Billing Aggregator or Billed Through Billing Agents