Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 1. General Provisions and Definitions.

Section 41009


Text of Section Operative Through December 31, 2019

41009. "Service user." (a) "Service user" means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the provisions of this part.

(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.

Stats. 2008, Ch. 17 (SB 1040), in effect May 21, 2008, added "or VoIP service" after communication services". Stats. 2019, Ch. 54 (SB 96), repealed by its own provisions effective July 1, 2019, and inoperative January 1, 2020.

Text of section operative January 1, 2020

41009. "Service user." (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.

History—Stats. 2019, Ch. 54 (SB 96), repealed and added by its own provisions effective July 1, 2019, but operative January 1, 2020.