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2025 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.
Universal Citation:
CA Rev & Tax Code § 41007 (2025)
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41007. (a) “Service supplier” shall mean a person supplying an access line to a service user in this state.
(b) This section shall become operative on January 1, 2020.
(Repealed (in Sec. 3) and added by Stats. 2019, Ch. 54, Sec. 4. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)
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