Section 41046.
Cal. Revenue and Taxation Code - RTC § 41046.
in effect(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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026