Revenue and Taxation Code section 41046


(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.
Last Updated

May 12, 2025

§ 41046’s source at ca​.gov