BlackletterCalifornia law

Revenue and Taxation Code § 41007.1

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 41007.1Official source ↗

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

“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.