Revenue and Taxation Code section 41140
(a)
A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b)
A basic system with telephone central office identification.(c)
A system employing automatic call routing.(d)
Approved incremental costs.
Source:
Section 41140, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41140.
(accessed Apr. 24, 2025).