Section 41007.1.

CA Rev & Tax Code § 41007.1 (2019) (N/A)
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“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.

(Added by Stats. 2019, Ch. 54, Sec. 5. (SB 96) Effective July 1, 2019.)