Cal. Code Regs. tit. 18, § 2435
This chapter applies to the Emergency Telephone Users Surcharge Act (Rev. & Tax. Code, § 41001 et seq.).
Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Sections 41020 and 41028, Revenue and Taxation Code.
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.