Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Emergency Telephone Users Surcharge Regulations

Title 18 of the California Code of Regulations

Article 1. Imposition of Surcharge

Regulation 2405

Regulation 2405. Partial Payments.

Reference: Sections 41024 and 41128, Revenue and Taxation Code.

Partial payments by a service user to a service supplier for intrastate charges for service shall be applied proportionately to the charges for service and to surcharge, unless the service user specifically directs otherwise in writing.

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