Section 41007.1.
Cal. Revenue and Taxation Code - RTC § 41007.1.
in effect“Access line” shall mean any of the following:
(a)
A wireline communications service line.
(b)
A wireless communications service line.
(c)
A VoIP service line, as defined by Section 41016.5 as added by the act adding this section.
References
referencesCal. Revenue and Taxation Code - RTC § 41016.5.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026