Cal. Rev. & Tax. Code § 41046

# (a)

There are exempt from the surcharges the following access lines and nonaccess line services:

(1)Those lines supplying lifeline service.

(2)Those lines connected to public telephones.

(3)Those lines for which no charges are billed by a service supplier to a service user.

# (b)

This section shall become operative on January 1, 2020.