California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 41001.
  This part is known and may be cited as the “Emergency Telephone Users Surcharge Act”.(Added by Stats. 1976, Ch. 443.)
• Section 41002.
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1976, Ch. 443.)
• Section 41003.
  “Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law...
• Section 41004.
  “Board” means the State Board of Equalization.(Added by Stats. 1976, Ch. 443.)
• Section 41005.
  “In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to...
• Section 41006.
  “Public agency” means this state, and any city, county, city and county, municipal corporation, public district, or public authority located in whole or in part...
• Section 41007.
  (a) “Service supplier” shall mean both of the following:(1) A person supplying intrastate telephone communication services to a service user in this state pursuant to California intrastate...
• Section 41008.
  As used in this part, “month” shall mean a calendar month.(Added by Stats. 1976, Ch. 443.)
• Section 41009.
  “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...
• Section 41010.
  “Intrastate telephone communication services” means all local or toll telephone services where the point or points of origin and the point or points of destination...
• Section 41011.
  (a) “Charges for services” means all charges billed by a service supplier to a service user for intrastate telephone communication services and shall mean local telephone...
• Section 41012.
  “Public telephone” means any coin-operated telephone provided by the serving telephone company accessible to the public.(Added by Stats. 1976, Ch. 443.)
• Section 41013.
  “Surcharge” means a tax levied by this state.(Added by Stats. 1976, Ch. 443.)
• Section 41014.
  Notwithstanding any other provision of law to the contrary, persons subject to the jurisdiction of the Public Utilities Commission of the State of California need...
• Section 41015.
  “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...
• Section 41016.
  “Toll telephone service” means either of the following:(a) A telephonic quality communication that meets both of the following requirements:(1) There is a toll charge for the service...
• Section 41016.5.
  (a) “VoIP service” means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that...
• Section 41017.
  “Private communication service” shall mean(a) The communication service furnished to a subscriber which entitles the subscriber—(1) To exclusive or priority use of any communication channel or groups...
• Section 41018.
  “Communications equipment company” shall mean a manufacturer or vendor that sells or leases communications equipment.(Added by Stats. 1976, Ch. 443.)
• Section 41019.
  No surcharge shall be imposed on charges for any types of service or equipment furnished by a service supplier subject to state or federal public...
• Section 41019.5.
  (a) It is the intent of the Legislature that telephone quality communication utilizing VoIP shall not be regulated by the enactment of Senate Bill 1040 of...

Last modified: October 22, 2018