There is a newer version of the California Code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 41019
CA Rev & Tax Code § 41019 (through 2013 Leg Sess) What's This?
No surcharge shall be imposed on charges for any types of service or equipment furnished by a service supplier subject to state or federal public utility regulation during any period in which the same or similar services or equipment are also available for sale or lease from persons not subject to state or federal public utility regulation.
(Amended by Stats. 1986, Ch. 1477, Sec. 2. Effective September 30, 1986.)
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