Cal. Rev. & Tax. Code § 41010
General Provisions and Definitions
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2021
As of January 1, 2011
“Intrastate telephone communication services” means all local or toll telephone services where the point or points of origin and the point or points of destination of the service are all located in this state.
“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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.