{"data":{"id":"us-ca/rtc-41046","jurisdiction":"us-ca","citation":"RTC § 41046","heading":"","body":"(a) There are exempt from the surcharges the following access lines and nonaccess line services:\n(1) Those lines supplying lifeline service.\n(2) Those lines connected to public telephones.\n(3) Those lines for which no charges are billed by a service supplier to a service user.\n(b) This section shall become operative on January 1, 2020.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","CHAPTER 3. Special Provisions and Exemptions [41045. - 41049.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"dc967667a6f9fb629382fae096fa10f38897c1bf871025ff9052b6509102f87f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-41045","next":"us-ca/rtc-41049"},"notice":"GroundRules: Original legal text. Not legal advice."}