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Article 2. Exemptions, Deductions, Credits, and Specific Applications of Tax | Midpage
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California Code of Regulations
Title 18
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes, See Ch. 6 and 9.9)
Chapter 5.6. Emergency Telephone Users Surcharge Act
Article 2. Exemptions, Deductions, Credits, and Specific Applications of Tax
Article 2. Exemptions, Deductions, Credits, and Specific Applications of Tax
State of California
2438
Exemptions for Access Lines.
2439
Exemptions for Sales of Prepaid MTS for Resale and to Prepaid Consumers Eligible for a Lifeline Program, Seller's Deductions and Credits for Bad Debts from Sales of Prepaid MTS, and Prepaid Consumers' Credits for Surcharges Paid to Another State on Purchases of Prepaid MTS.