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Cal. Rev. & Tax. Code § 41003

General Provisions and Definitions

Known as the Emergency Telephone Users Surcharge Act

The act spans §§ 41001–41019 (19 sections).

Amended by Stats. 1994, Ch. 1200, Sec. 73

“Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy.

“Person” does not include a nonprofit hospital, nonprofit educational organization, or a public agency.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.