DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 7. Administration 41128-41176›ARTICLE 1. Regulations, Records and Reports 41128-41133.4

§ 41131

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

The board shall have full access to records of the Public Utilities Commission, and any political subdivision or public agency of this state that regulates, operates or owns a public utility, which pertain to the furnishing of telephone communication services in this state.

(Added by Stats. 1976, Ch. 443.)

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California Revenue and Taxation Code

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