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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
CHAPTER 3 - Special Provisions and Exemptions
Section 41046.
Universal Citation: CA Rev & Tax Code § 41046 (2017)
41046.
There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant to Section 4253 of the Internal Revenue Code of 1954.
(Amended by Stats. 2008, Ch. 17, Sec. 11. Effective May 21, 2008.)
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