California Legal Codes and Statutes

§ 41007.1

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

“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.

Cite this section

Cal. Rev. & Tax. Code § 41007.1 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-20-emergency-telephone-users-surcharge-act/chapter-1-general-provisions-and-definitions/section-41007.1

Other sections in Chapter 1 - General Provisions and Definitions

§ 41001§ 41002§ 41003§ 41004§ 41005§ 41006§ 41007§ 41007.1§ 41007.2§ 41007.3§ 41007.4§ 41007.5§ 41008§ 41009§ 41010§ 41012§ 41013§ 41016.5§ 41019.5

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