Revenue and Taxation Code § 41007.1
‹ § 41007§ 41007.2 ›Open in browserleginfo ↗41007.1.
“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.
(Added by Stats. 2019, Ch. 54, Sec. 5. (SB 96) Effective July 1, 2019.)