{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41046","citation":"Rev. & Tax. Code, § 41046","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 3. Special Provisions and Exemptions [41045. - 41049.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-3"}],"history":"Amended by Stats. 2022, Ch. 747, Sec. 20.   (AB 988)   Effective September 29, 2022.","effective":"2022-09-29","html":"<p>(a) There are exempt from the surcharges the following access lines and nonaccess line services:</p><p>(1) Those lines supplying lifeline service.</p><p>(2) Those lines connected to public telephones.</p><p>(3) Those lines for which no charges are billed by a service supplier to a service user.</p><p>(b) This section shall become operative on January 1, 2020.</p>","text":"(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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/special-provisions-and-exemptions-41046","source":"California Legislative Information bulk export (pubinfo)"}