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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 1. General Provisions and Definitions.
Section 41007.1
41007.1. "Access line." (a) A wireline communications service line.
(b) A wireless communications service line.
(c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section.
History—Added by Stats. 2019, Ch. 54 (SB 96), effective July 1, 2019.