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DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 7. Administration 41128-41176›ARTICLE 5. The California Taxpayers’ Bill of Rights 41160-41176

§ 41163

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Emergency Telephone Users Surcharge Law which may further improve voluntary compliance and the relationship between taxpayers and government.

(Added by Stats. 1992, Ch. 438, Sec. 10. Effective January 1, 1993.)

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California Revenue and Taxation Code

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