Revenue and Taxation Code § 41009

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 41009Official source ↗

Repealed (in Sec. 10) and added by Stats. 2019, Ch. 54, Sec. 11.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.

(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.