Cal. Rev. & Tax. Code § 41046

Current through the 2024 Legislative Session.
Section 41046 - Exemption from surcharges
(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.

Ca. Rev. and Tax. Code § 41046

Amended by Stats 2022 ch 747 (AB 988),s 20, eff. 9/29/2022.
Added by Stats 2019 ch 54 (SB 96),s 28, eff. 7/1/2019.