Cal. Rev. & Tax. Code § 41007.1

Current through the 2023 Legislative Session.

Section 41007.1 - "Access line" defined

"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.

Ca. Rev. and Tax. Code § 41007.1

Added by Stats 2019 ch 54 (SB 96),s 5, eff. 7/1/2019.