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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 · 2026-09 edition · updated 2026-10-03 · California

(a) There are exempt from the surcharges 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.

(Amended by Stats. 2022, Ch. 747, Sec. 20. (AB 988) Effective September 29, 2022.)

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California Revenue and Taxation Code

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