Cal. Rev. & Tax. Code § 41046
Special Provisions and Exemptions
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2021
As of January 1, 2019
(a) There are exempt from the surcharge the following access lines and nonaccess line services: (1) Those lines supplying lifeline service. (2) Those lines connected to public telephones. (3) Those lines for which no charges are billed by a service supplier to a service user.
(a) There are exempt from the surcharges the following access lines and nonaccess line services: (1) Those lines supplying lifeline service. (2) Those lines connected to public telephones. (3) Those lines for which no charges are billed by a service supplier to a service user.
(b) This section shall become operative on January 1, 2020.
(b) This section shall become operative on January 1, 2020.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.