Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Emergency Telephone Users Surcharge Regulations
Title 18 of the California Code of Regulations
Article 1. Imposition of Surcharge
Regulation 2405. Partial Payments.
Reference: Sections 41024 and 41128, Revenue and Taxation Code.
Partial payments by a service user to a service supplier for intrastate charges for service shall be applied proportionately to the charges for service and to surcharge, unless the service user specifically directs otherwise in writing.
History: Adopted April 6, 1977, effective July 1, 1977.