Section 41010.

Cal. Revenue and Taxation Code - RTC § 41010.
in effect
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“Access line in this state” means a telephone line, as defined in Section 233 of the Public Utilities Code, associated with a billing address located in California.

References

referencesCal. Public Utilities Code - PUC § 233.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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