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California · Through 2026-09-13

RTC § 41046

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]
  4. CHAPTER 3. Special Provisions and Exemptions [41045. - 41049.]

(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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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