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2023 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 41012.
Universal Citation: CA Rev & Tax Code § 41012 (2023)
41012. “Public telephone” means any coin-operated telephone provided by the serving telephone company accessible to the public.
(Added by Stats. 1976, Ch. 443.)
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