Alert from California Department of Tax and Fee Administration
CDTFA public counters are open for scheduling of in-person, video, or phone appointments. Please contact the
local office nearest you. For questions about filing, extensions, tax relief, and more call: 800-400-7115. Online videos and Live Webinars are available in lieu of in-person classes.
Businesses impacted by the pandemic, please visit our COVID-19 page (Versión en Español) for information on extensions, tax relief, and more.
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