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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
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.