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DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 1. General Provisions and Definitions 41001-41019.5

§ 41007.1

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Access line” shall mean any of the following:

(a) A wireline communications service line.

(b) A wireless communications service line.

(c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section.

(Added by Stats. 2019, Ch. 54, Sec. 5. (SB 96) Effective July 1, 2019.)

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California Revenue and Taxation Code

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