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Earlier editions: 2020-112018-112026-09

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

§ 41009

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

(a) “Service user” means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.

(b) This section shall become operative on January 1, 2020.

(Repealed (in Sec. 10) and added by Stats. 2019, Ch. 54, Sec. 11. (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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