Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Emergency Telephone Users Surcharge Annotations
Section 41046 of the Revenue and Taxation Code provides an exemption from the surcharge for intrastate telecommunications of state and local government and nonprofit educational organizations exempt from Section 4253 of the Internal Revenue Code of 1954. Therefore, California public and other qualifying nonprofit schools are exempt from the surcharge. 11/8/93.