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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 41019.
Universal Citation: CA Rev & Tax Code § 41019 (2020)
41019.
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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