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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 41015


41015. "Local telephone service." [Repealed by Stats. 2021, Ch. 432, in effect January 1, 2022.]