{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41007.1","citation":"Rev. & Tax. Code, § 41007.1","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 1. General Provisions and Definitions [41001. - 41019.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-1"}],"history":"Added by Stats. 2019, Ch. 54, Sec. 5.   (SB 96)   Effective July 1, 2019.","effective":"2019-07-01","html":"<p>“Access line” shall mean any of the following:</p><p>(a) A wireline communications service line.</p><p>(b) A wireless communications service line.</p><p>(c) A VoIP service line, as defined by Section <a href=\"/rtc/41016.5\">41016.5</a> as added by the act adding this section.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-41007-1","source":"California Legislative Information bulk export (pubinfo)"}