California Revenue and Taxation Code 41009 – (a) “Service user” means any person that subscribes for the …
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(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.
Terms Used In California Revenue and Taxation Code 41009
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
- Surcharge: means a tax or taxes levied by this state. See California Revenue and Taxation Code 41013
(Repealed (in Sec. 10) and added by Stats. 2019, Ch. 54, Sec. 11. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.)