{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41009","citation":"Rev. & Tax. Code, § 41009","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 - 41019.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-1"}],"history":"Repealed (in Sec. 10) and added by Stats. 2019, Ch. 54, Sec. 11.   (SB 96)   Effective July 1, 2019.   Section operative January 1, 2020, by its own provisions.","effective":"2019-07-01","html":"<p>(a) “Service user” means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.</p><p>(b) This section shall become operative on January 1, 2020.</p>","text":"(a) “Service user” means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part. (b) This section shall become operative on January 1, 2020.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-41009","source":"California Legislative Information bulk export (pubinfo)"}