California Revenue and Taxation Code 41046 – (a) There are exempt from the surcharges the following access …
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(a) There are exempt from the surcharges the following access lines and nonaccess line services:
(1) Those lines supplying lifeline service.
Terms Used In California Revenue and Taxation Code 41046
- surcharges: as used in this part , refers to two separate charges, one related to 911 service and one related to 988 service. See California Revenue and Taxation Code 41013
(2) Those lines connected to public telephones.
(3) Those lines for which no charges are billed by a service supplier to a service user.
(b) This section shall become operative on January 1, 2020.
(Amended by Stats. 2022, Ch. 747, Sec. 20. (AB 988) Effective September 29, 2022.)