Chapter 5.6. Emergency Telephone Users Surcharge Act›Article 3. Returns and Reports
§ 2442. Payment by Electronic Funds Transfer.
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
(a) Service Suppliers. Service suppliers shall make payments by electronic funds transfer, as required by Regulation 4905.
(b) Sellers, Other Than Service Suppliers. Sellers, other than service suppliers, shall make payments by electronic funds transfer, as required by Regulation 1707.
Credits
Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Sections 6479.3, 6479.5, 41028, 41060 and 41062, Revenue and Taxation Code.
History
- New section filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29).
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