California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 41007.1
Official textleginfo.legislature.ca.govlast amended
“Access line” shall mean any of the following:
# (a)
A wireline communications service line.
# (b)
A wireless communications service line.
# (c)
A VoIP service line, as defined by Section 41016.5 as added by the act adding this section.
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