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Chapter 5.6. Emergency Telephone Users Surcharge Act›Article 1. Imposition of Surcharge and Application of Chapter

§ 2435. Application of Chapter.

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/I838FB37066FC11F09C74CD1C14F247D1?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

This chapter applies to the Emergency Telephone Users Surcharge Act (Rev. & Tax. Code, § 41001 et seq.).

Credits

Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Sections 41020 and 41028, Revenue and Taxation Code.

History

  1. New chapter 5.6 (articles 1-4), article 1 (sections 2435-2437) and section filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29). For prior history of chapter 5.6 (sections 2450-2454), see Register 80, No. 12.

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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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