Laws, Regulations, and Annotations
Lawguide Search
Business Taxes Law Guide—Revision 2025
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. (View entire chapter)
- 41001 Title
- 41002 Construction
- 41003 "Person"
- 41004 "Board"
- 41005 "In this state"
- 41006 "Public agency"
- 41007 "Service supplier"
- 41007.1 "Access line"
- 41007.2 "Wireline communications service"
- 41007.3 "Wireless communications service line"
- 41007.4 "Purchase"
- 41007.5 Prepaid definitions
- 41008 "Month"
- 41009 "Service user"
- 41010 "Intrastate telephone communication services" [Repealed.]
- 41010 "Access line in this state"
- 41011 "Charges for services" [Repealed.]
- 41012 "Public telephone"
- 41013 "Surcharge"
- 41014 Authorization [Repealed.]
- 41015 "Local telephone service" [Repealed.]
- 41016 "Toll telephone service" [Repealed.]
- 41016.5 "VoIP service"
- 41017 "Private communication service" [Repealed.]
- 41018 "Communications equipment company" [Repealed.]
- 41019 Exemption [Repealed.]
- 41019.5 Legislative intent for VoIP service