Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Emergency Telephone Users Surcharge Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.
Section 41009
41009. "Service user." "Service user" means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the provisions of this part.
Stats. 2008, Ch. 17 (SB 1040), in effect May 21, 2008, added "or VoIP service" after communication services".