DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 1. General Provisions and Definitions 41001-41019.5
§ 41015
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
“Local telephone service” shall mean both of the following:
(a) The access to a local telephone system, and the privilege of telephonic quality communication with substantially all persons having telephone or radiotelephone stations constituting a part of the local telephone system.
(b) Any facility or service provided in connection with a service described in subdivision (a).
The term “local telephone service” does not include any service which is a “toll telephone service” or a “private communication service.”
(Amended by Stats. 1987, Ch. 38, Sec. 9.)
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