California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 20. EMERGENCY TELEPHONE USERS SURCHARGE LAW |
Chapter 1. General Provisions and Definitions |
Section 41015.
Latest version.
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"Local telephone service" shall mean both of the following:
(a) The access to a local telephone system, and the privilege of telephonic quality communication with substantially all persons having telephone or radiotelephone stations constituting a part of the local telephone system.
(b) Any facility or service provided in connection with a service described in subdivision (a).
The term "local telephone service" does not include any service which is a "toll telephone service" or a "private communication service."
(Amended by Stats. 1987, Ch. 38, Sec. 9.)