California Revenue and Taxation Code

§ 41016.5

RTC § 41016.5 Effective Jul 1, 2019Div. 2 · Part 20 · Ch. 1

Statute text

(a)“VoIP service” means any service that satisfies the requirements set forth in paragraph (1) and (2).

(1)Does all of the following:

(A)Enables real-time, two-way voice communication that originates from and terminates to the user’s location using Internet Protocol (IP) or any successor protocol.

…

Legislative history

Repealed (in Sec. 12) and added by Stats. 2019, Ch. 54, Sec. 13. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.