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DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 3. Special Provisions and Exemptions 41045-41049

§ 41046

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

(a) There are exempt from the surcharge 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.

(Repealed (in Sec. 27) and added by Stats. 2019, Ch. 54, Sec. 28. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)

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California Revenue and Taxation Code

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