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Business Taxes Law Guide – Revision 2023
 

Emergency Telephone Users Surcharge Regulations (View all)

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 1. Imposition of Surcharge

Article 2. Exclusion and Exemptions