There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE LAW
CHAPTER 1 - General Provisions and Definitions
Section 41010
CA Rev & Tax Code § 41010 (through 2013 Leg Sess) What's This?
“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.
(Added by Stats. 1976, Ch. 443.)
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