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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 3. Registration, Returns and Reports
Regulation 2424
Regulation 2424. Service User is Liable.
[Repealed May 4, 1982, effective August 19, 1982.]