California Revenue and Taxation Code 41010 – “Access line in this state” means a telephone line, as defined in …
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“Access line in this state” means a telephone line, as defined in § 233 of the Public Utilities Code, associated with a billing address located in California.
(Repealed and added by Stats. 2021, Ch. 432, Sec. 43. (SB 824) Effective January 1, 2022.)
