CA Rev & Tax Code Section 41140

The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by another governmental agency, which have been paid by agencies for approved incremental costs or to service suppliers or communication equipment companies for the following communications services supplied in connection with the “911” emergency telephone number, provided local agency plans had been approved by the Office of Emergency Services:

(a)

A basic system.

(b)

A basic system with telephone central office identification.

(c)

A system employing automatic call routing.

(d)

Approved incremental costs.