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Business Taxes Law Guide—Revision 2024

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 4. Records


Regulation 2431. Records.

Reference: Sections 41056, 41073, 41129, and 41130, Revenue and Taxation Code.

(a) General. A service supplier shall maintain and make available for examination on request by the board or its authorized representatives, records in the manner set forth at California Code of Regulations, Title 18, Section 4901.

(b) Specific Applications. In addition to the record keeping requirements set forth in subdivision (a), service suppliers shall comply with the following requirements.

Every service supplier liable for payment of the emergency telephone users surcharge which it collects from service users shall keep complete and accurate records showing:

(1) Totals for intrastate telephone communication in this state billed to service users.

(2) All exemptions allowed by law.

(3) Amounts of Emergency Telephone Users Surcharge collected.

History—Adopted April 6, 1977, effective July 1, 1977.

Amended February 5, 2003, effective May 28, 2003. The underscored citation indicates an electronic hyperlink to the cite. Common administrative provisions for special taxes programs have been consolidated in Chapter 9.9 Special Taxes Administration. General recordkeeping requirements can be found at the cite referenced in subdivision (a). Subdivision (b) has been added to identify additional record keeping requirements for service suppliers.


Regulation 2432. Relief from Liability.

Reference: Section 41098, Revenue and Taxation Code.

A person may be relieved from the liability for the payment of the Emergency Telephone Users Surcharge, including any penalties and interest added to the surcharge, when that liability resulted from the failure to make a timely return or a payment and such failure was found by the board to be due to reasonable reliance on written advice given by the board as described in California Code of Regulations, Title 18, Section 4902.

History—Adopted July 26, 2000, effective November 1, 2000.

Amended February 5, 2003, effective May 28, 2003. The underscored citation indicates an electronic hyperlink to the cite. Common administrative provisions for special taxes programs have been consolidated in Chapter 9.9 Special Taxes Administration. Requirements for relief from liability can be found at the referenced cite.


Regulation 2433. Innocent Spouse or Registered Domestic Partner Relief from Liability.

Reference: Section 41099, Revenue and Taxation Code; Sections 297, 297.5, and 308, Family Code.

Authority cited: Section 41128, Revenue and Taxation Code.

A spouse or registered domestic partner claiming relief from liability for the emergency telephone users surcharge, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in California Code of Regulations, title 18, section 35055 are met.

History—Adopted March 23, 2010, effective June 17, 2010.

Amendments filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Amendments refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Amendments refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019, and filed March 19, 2019. The amendments replaced the reference to Regulation "4903" with a reference to Regulation "35055" in the regulation's text and replaced the reference to "Sections 41099 and 41100-41106" with a reference to "Section 41099" in the regulation's reference note.