Section 41009.

Cal. Revenue and Taxation Code - RTC § 41009.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
(a) “Service user” means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part. (b) This section shall become operative on January 1, 2020.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements