Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Emergency Telephone Users Surcharge Annotations

Insurance Company—Exemption

An insurance company owns a farm which is operated by a farm management company. Because the insurance company is contractually responsible for the monthly utility bills, telephone charges incurred by the farm management company acting on behalf of the insurance company are exempt from the Emergency Telephone Surcharge under the California Constitution Article XIII, Section 28. 3/25/96.