DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 1. General Provisions and Definitions 41001-41019.5
§ 41018
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
“Communications equipment company” shall mean a manufacturer or vendor that sells or leases communications equipment.
(Added by Stats. 1976, Ch. 443.)
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