GroundRules
RTC § 41007.1
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]
- CHAPTER 1. General Provisions and Definitions [41001. - 41019.5.]
“Access line” shall mean any of the following:
(a) A wireline communications service line.
(b) A wireless communications service line.
(c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section.
Collected 2026-09-14T05:56:33Z. Source file · JSON