Cal. Rev. & Tax. Code § 41007.3

# (a)

(1)(A)“Wireless communications service line” shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system.

(B)Commencing January 1, 2023, a “wireless communications service line” shall include a telecommunications service provided to an end user with a place of primary use in this state that allows the user to make an outbound communication to the 988 Suicide and Crisis Lifeline, as defined in the Miles Hall Lifeline and Suicide Prevention Act (Article 6.3 (commencing with Section 53123.1) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code).

(2)A wireless communications service line shall not include prepaid mobile telephony service.

# (b)

For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one 911 surcharge and one 988 surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service.

# (c)

The definition of “wireless communication services line” shall apply only to this part.