California · Revenue and Taxation Code - RTC
RTC §41046: (a) There are exempt from the surcharges the following access lines and nonaccess line services: (1) Those lines supplying lifeline service.
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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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