California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 41152
The Legislature finds and declares all of the following:
# (a)
Access to emergency telephone service has been a longstanding goal of the state.
# (b)
The Emergency Telephone Users Surcharge Act remains an important means for making emergency telephone service available to every person in this state.
# (c)
Every reasonable means should be employed by telephone corporations and every provider of telephone quality communication to ensure that every person using their service is informed of and is afforded the opportunity to use emergency telephone service, regardless of the means by which emergency telephone calls are placed.
# (d)
The furnishing of emergency telephone service is in the public interest and should be supported fairly and equitably by every telephone corporation and every provider of telephone quality communication in a way that is equitable, nondiscriminatory, and competitively neutral.
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