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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 41009.
Universal Citation: CA Rev & Tax Code § 41009 (2020)
41009.
(a) “Service user” means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.
(b) This section shall become operative on January 1, 2020.
(Repealed (in Sec. 10) and added by Stats. 2019, Ch. 54, Sec. 11. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)
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