California Revenue and Taxation Code

§ 41007.2

RTC § 41007.2 Effective Jan 1, 2024Div. 2 · Part 20 · Ch. 1

Statute text

(a)“Wireline communications service” shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system.

(b)For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020):

(1)A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system.

…

Legislative history

Amended by Stats. 2023, Ch. 511, Sec. 19. (SB 889) Effective January 1, 2024.