Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 2. The Surcharge.

Article 3. Registration

Section 41040

41040. Registration. Every service supplier or seller in this state shall register with the department upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and other information as the department may require.

History—Stats. 2019, Ch. 54 (SB 96), substituted "department" for "board" throughout section, and added "or seller" after "Every service supplier". Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" before "upon a form" and deleted "such" before "other information".