Rev. & Tax. Code, § 41046 · Chapter 3. Special Provisions and Exemptions

Rev. & Tax. Code, § 41046

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

(a) There are exempt from the surcharges the following access lines and nonaccess line services:

(1) Those lines supplying lifeline service.

(2) Those lines connected to public telephones.

(3) Those lines for which no charges are billed by a service supplier to a service user.

(b) This section shall become operative on January 1, 2020.

Notes and commentary — not statutory text

History

Amended by Stats. 2022, Ch. 747, Sec. 20. (AB 988) Effective September 29, 2022.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=41046.
Text hash: sha256 dc967667a6f9fb629382fae096fa10f38897c1bf871025ff9052b6509102f87f
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.