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2022 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 (2022)
41046. (a) There are exempt from the surcharges the following access lines and nonaccess line services:
(1) Those lines supplying lifeline service.
(2) Those lines connected to public telephones.
(3) Those lines for which no charges are billed by a service supplier to a service user.
(b) This section shall become operative on January 1, 2020.
(Amended by Stats. 2022, Ch. 747, Sec. 20. (AB 988) Effective September 29, 2022.)
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