Revenue and Taxation Code § 41010
‹ § 41009§ 41012 ›Open in browserleginfo ↗41010.
“Access line in this state” means a telephone line, as defined in Section 233 of the Public Utilities Code, associated with a billing address located in California.
(Repealed and added by Stats. 2021, Ch. 432, Sec. 43. (SB 824) Effective January 1, 2022.)