Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

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 3. Registration, Returns and Reports

Regulation 2421

Regulation 2421. Registration.

Reference: Section 41040, Revenue and Taxation Code.

Every service supplier supplying intrastate telephone communication service to any service user in this state shall register with the Board upon a form prescribed by the Board and shall set forth the name under which it transacts or intends to transact business, the principal office address and the mailing address of the service supplier, and such other information as the Board may require. The registration form shall be signed by the owner, a general partner, or a responsible officer of the corporation, as the case may be.

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