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 [Repealed by Stats. 2021, Ch. 432, in effect January 1, 2022.]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History—Repealed and added by Stats. 2021, Ch. 432 (SB 824), effective January 1, 2022.