(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

(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.)