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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 2. Exclusion and Exemptions

Regulation 2414


Regulation 2414. Exemption Procedure.

[Repealed May 4, 1982, effective August 19, 1982.]