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Chapter 5.5. Emergency Telephone Users Surcharge Law [Repealed]›Article 1. Imposition of Surcharge [Repealed]

§ 2406. Liability for Surcharge Remitted by Billing Aggregator or Billed Through…

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/I53D5BA5066CD11F0A351A39768ED92E8?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Sections 41021 and 41023, Revenue and Taxation Code.

History

  1. New section filed 4-1-97; operative 10-1-97 pursuant to Government Code section 11343.4(c) (Register 97, No. 14).

  2. Amendment of section heading and section filed 4-27-2000; operative 5-27-2000 (Register 2000, No. 17).

  3. Repealer filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29).

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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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