California Revenue and Taxation Code Section 41009

CA Rev & Tax Code § 41009 (2017)  

“Service user” means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the provisions of this part.

(Amended by Stats. 2008, Ch. 17, Sec. 2. Effective May 21, 2008.)

Last modified: October 25, 2018