Cal. Rev. & Tax. Code § 41010

Current through the 2024 Legislative Session.
Section 41010 - Access line in this state

"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.

Ca. Rev. and Tax. Code § 41010

Added by Stats 2021 ch 432 (SB 824),s 43, eff. 1/1/2022.