“Department” means the California Department of Tax and Fee Administration.
Cal. Rev. & Tax. Code § 41004
General Provisions and Definitions
Known as the Emergency Telephone Users Surcharge Act
The act spans §§ 41001–41019 (19 sections).
Repealed and added by Stats. 2019, Ch. 54, Sec. 2
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.