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Chapter 5.6. Emergency Telephone Users Surcharge Act›Article 4. Records

§ 2443. Records.

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/I26B4ED9066E911F0B3A993E5C408A609?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) General. Service suppliers and sellers shall maintain and make available records for examination on request by the Department or its authorized representatives, as required by Regulation 4901.

(b) Specific Applications. In addition to the record keeping requirements set forth in subdivision (a), every service supplier liable for payment of the 911 and 988 surcharges that it collects shall keep complete and accurate records showing:

(1) Total number of access lines in this state billed to service users.

(2) Total number of retail transactions.

(3) All exemptions allowed by law.

(4) Amount of 911 and 988 surcharges collected.

Credits

Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Sections 41056, 41073, 41129 and 41130, Revenue and Taxation Code.

History

  1. New article 4 (sections 2443-2446) and section 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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