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Cal. Rev. & Tax. Code § 41009

General Provisions and Definitions

Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2019). View current text →

“Service user” means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the provisions of this part.

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