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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 41009
Text of Section Operative Through December 31, 2019
41009. "Service user." (a) "Service user" means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the provisions of this part.
(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.
Stats. 2008, Ch. 17 (SB 1040), in effect May 21, 2008, added "or VoIP service" after communication services". Stats. 2019, Ch. 54 (SB 96), repealed by its own provisions effective July 1, 2019, and inoperative January 1, 2020.
Text of section operative January 1, 2020
41009. "Service user." (a) "Service user" means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.
(b) This section shall become operative on January 1, 2020.
History—Stats. 2019, Ch. 54 (SB 96), repealed and added by its own provisions effective July 1, 2019, but operative January 1, 2020.