California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 20. EMERGENCY TELEPHONE USERS SURCHARGE LAW |
Chapter 3. Special Provisions and Exemptions |
Section 41046.
Latest version.
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There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant to Section 4253 of the Internal Revenue Code of 1954.
(Amended by Stats. 2008, Ch. 17, Sec. 11. Effective May 21, 2008.)