California Revenue and Taxation Code § 41046

Revenue and Taxation Code
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(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.

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