2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
CHAPTER 1 - General Provisions and Definitions
Section 41007.2.
(a) “Wireline communications service” shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system.
(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020):
(1) A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system.
(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.
(c) This definition shall apply only to this part.
(Added by Stats. 2019, Ch. 54, Sec. 6. (SB 96) Effective July 1, 2019.)
