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Business Taxes Law Guide—Revision 2025
Emergency Telephone Users Surcharge Regulations
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 2. Exclusion and Exemptions (View entire article)
- 2411 Exclusion from the Term "Person" [Repealed.]
- 2412 Exclusions from the Term "Charges for Service" [Repealed.]
- 2413 Exemptions from Surcharge
- 2414 Exemption Procedure [Repealed.]