Section 41010

Rev. & Tax. Code § 41010, under General Provisions and Definitions.

Rev. & Tax. Code § 41010

“Access line in this state” means a telephone line, as defined in Section 233 of the Public Utilities Code, associated with a billing address located in California.

(Repealed and added by Stats. 2021, Ch. 432, Sec. 43. (SB 824) Effective January 1, 2022.)