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 Oct. 20, 2025).

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Verified:
Oct. 20, 2025

§ 41046's source at ca​.gov