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.

Source: Section 41046, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41046. (updated Sep. 29, 2022; accessed Jul. 14, 2025).

41045
41046
41049

Up to date

Verified:
Jul. 14, 2025

§ 41046's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_41046

Original Source: Section 41046, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41046. (last accessed May 12, 2025).