Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 41046 — Special Provisions and Exemptions
Cal. Rev. & Tax. Code § 41046
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2022-09-29
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) There are exempt from the surcharges the following access lines and nonaccess line services:
Citator
Cal. Rev. & Tax. Code § 41046 — Special Provisions and Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.
(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.