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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 7. Administration.
Article 5. The California Taxpayers' Bill of Rights*
Section 41160
41160. Administration. The department shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" after "The".
* Added by Stats. 1992, Ch. 438, in effect January 1, 1993.