“Access line in this state” means a telephone line, as defined in Section 233 of the Public Utilities Code, associated with a billing address located in California.
Cal. Rev. & Tax. Code § 41010
General Provisions and Definitions
Known as the Emergency Telephone Users Surcharge Act
The act spans §§ 41001–41019 (19 sections).
Repealed and added by Stats. 2021, Ch. 432, Sec. 43
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.