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

§ 41012

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

“Public telephone” means any coin-operated telephone provided by the serving telephone company accessible to the public.

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

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California Revenue and Taxation Code

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