Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

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 41010

41010. "Intrastate telephone communication services." [Repealed by Stats. 2021, Ch. 432, in effect January 1, 2022.]

41010. "Access line in this state." "Access line in this state" means a telephone line, as defined in Section 233 of the Public Utilities Code, associated with a billing address located in California.

History—Repealed and added by Stats. 2021, Ch. 432 (SB 824), effective January 1, 2022.