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Cal. Rev. & Tax. Code § 41007.1

General Provisions and Definitions

Known as the Emergency Telephone Users Surcharge Act

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

Added by Stats. 2019, Ch. 54, Sec. 5

“Access line” shall mean any of the following:

(a) A wireline communications service line.

(b) A wireless communications service line.

(c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section.

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